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TREAS/IRS RIN: 1545-BO08 Publication ID: Fall 2019 
Title: Dividend Equivalents From Sources Within the United States 

This published guidance project relates to guidance under section 871(m), including with respect to non-delta-one transactions.  This guidance project also relates to the implementation of the provisions of chapter 4 of subtitle A of the Internal Revenue Code (sections 1471-1474), commonly known as the Foreign Account Tax Compliance Act, enacted by the Hiring Incentives to Restore Employment Act of 2010, Pub. L. 111-147, 121 stat. 71 (March 18, 2010). 

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: Deregulatory 
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. 871(m), 1471 to 1474   
Legal Deadline:  None
Action Date FR Cite
NPRM  09/00/2020 
Additional Information: REG-132482-17 Drafting attorney: Karen Walny (202) 317-6938 Reviewing attorney: Peter Merkel (202) 317-6938 Treasury attorney: Quyen Huynh (202) 622-1731 CC:INTL
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 
Related RINs: Related to 1545-BN65 
Agency Contact:
D. Peter Merkel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6938
Fax:202 317-4922