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TREAS/IRS RIN: 1545-BN54 Publication ID: Fall 2016 
Title: ●Filing Exception for Certain Nonresident Alien Partners  

This regulation will provide an exception to the obligation to file a U.S. income tax return for certain nonresident alien partners.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    28 U.S.C. 6012   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-123178-16 (NPRM) Drafting attorney: Melissa Henkel (202) 317-5146 Reviewing attorney: Emily Lesniak (202) 317-5409 Treasury attorney: Julia Tonkovich (202) 622-1540 CC:PA:02
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Melissa A. Henkel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6844