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TREAS/IRS RIN: 1545-BN76 Publication ID: Fall 2019 
Title: Dividend Equivalents From Sources Within the United States 
Abstract:

Published guidance relates to the implementation of the Foreign Account Tax Compliance Act (Pub. L. 111-147) (H.R. 2847), the Hiring Incentives to Restore Employment Act (March 18, 2016) guidance addresses the treatment of dividend equivalent payments received by foreign persons under section 871(m).  This published guidance project relates to temporary and proposed rules added to clarify rules that were finalized in September 2016.  The clarifications are based on ambiguities identified by public comments.

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 0871(m)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
ANPRM  10/26/2016  81 FR 74315   
ANPRM Comment Period End  01/17/2017 
ANPRM Comment Period Reopened  01/24/2017  82 FR 8172   
ANPRM Comment Period Reopened End  02/17/2017 
Final Action  09/00/2020 
Additional Information: REG-135122-16 Drafting attorney: Karen Walny (202) 317-6938 Reviewing attorney: D. Peter Merkel (202) 317-6938 Treasury attorney: Quyen Huynh (202) 622-1791 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BN65, Related to 1545-BM33  Related Agencies: Joint: FRS, FDIC; 
Agency Contact:
Karen Walny
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4562,
Washington, DC 20224
Phone:202 317-6938
Fax:202 317-4922
Email: karen.walny@irscounsel.treas.gov