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TREAS/IRS

RIN: 1545-BO10

Publication ID: Spring 2019

Title: Guidance to Address the Treatment and Reporting of Capitalized Interest on Modified Home Mortgages
Abstract: The proposed regulations will provide guidance on the tax treatment and reporting of capitalized interest on home mortgage loans that are modified by the homeowner and lender.
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
EO 13771 Designation: Other
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. 1275 26 U.S.C. 6050H

Legal Deadline: None

Timetable:

Action	Date	FR Cite
NPRM	12/00/2019

Additional Information: REG-132520-17 (NPRM) Drafter attorney: William E. Blanchard (202) 317-3900 Reviewer attorney: Helen Hubbard (202) 317-3900 Treasury attorney: Michael Novey (202) 317-1339 CC:FIP
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Federalism: No
Included in the Regulatory Plan: No
RIN Data Printed in the FR: No
Agency Contact: William E. Blanchard Senior Level Counsel Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 3547, Washington, DC 20224 Phone:202 317-3900 Email: william.e.blanchard@irscounsel.treas.gov