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TREAS/IRS RIN: 1545-BM67 Publication ID: Fall 2016 
Title: Election Regarding Lump-Sum Payment of Social Security Benefits  

This regulation sets forth the procedure and time limitation for making the statutory election regarding the taxation of lump-sum payments of Social Security benefits that are received in a taxable year, but are attributable to one or more prior taxable years. The regulation also sets forth the procedure and time limitation for revoking the election.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 86(e)   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-104759-15 (NPRM) Drafting attorney: Alfred Kelley (202) 317-4774 Reviewing attorney: Neil Shepherd (202) 317-4774 Treasury attorney: Robert Neis (202) 622-5293 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Alfred G. Kelley
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4311,
Washington, DC 20224
Phone:202 317-4774
Fax:855 592-9845