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TREAS/IRS RIN: 1545-BP12 Publication ID: Fall 2019 
Title: Guidance Under Section 199A (RIC-REIT) 

Guidance on computations necessary in computing the deduction for qualified business income under new 199A relating to qualified REIT dividends passed through RICs.

Agency: Department of the Treasury(TREAS)  Priority: Economically Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Yes  Unfunded Mandates: No 
EO 13771 Designation: Regulatory 
CFR Citation: 26 CFR 1.199A   
Legal Authority: 26 U.S.C. 199A(f)(4)    26 U.S.C. 199A(h)    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  02/08/2019  84 FR 3015   
NPRM Comment Period End  04/09/2019 
Final Action  12/00/2019 
Additional Information: REG-134652-18 Drafting attorney: Rob Alinsky (202) 317-5279 Reviewing attorney: Wendy L. Kribell (202) 317-6850 Treasury attorney: Audrey Ellis (202) 622-1005 CC:PSI
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:
Robert D. Alinsky
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5018,
Washington, DC 20224
Phone:202 317-5279
Fax:855 591-7865