1545-BN27 201904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Amendments to Regulations Regarding Education Tax Credits and Information Reporting

The final regulations relating to education tax credits under section 25(A) and to the regulations applicable to educational institutions that are required under section 6050S to report tuition and related expenses on Form 1098-T. These amendments will also implement Code section 6724 to preclude the Service from imposing a penalty against an educational institution solely because of filing a Form 1098-T or tuition statement with a missing or incorrect TIN of the student.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Other 26 CFR 1 26 U.S.C. 25(A) 26 U.S.C. 7805 26 U.S.C. 6050(S) No NPRM and Notice of Public Hearing 08/02/2016 81 FR 50657 NPRM Comment Period End 10/31/2016 Final Action 04/00/2020 REG-131418-14 (NPRM) Drafter attorney: Blaise G. Dusenberry, (202) 317-5405 Reviewer attorney: Melissa Henkel, (202) 317-5146 Treasury attorney: Natasha Goldvug (202) 622-0180 CC:PA Branch 1 No Organizations None No No No No Blaise Dusenberry G. Attorney 1545 Internal Revenue Service IRS 202 317-6845 blaise.g.dusenberry@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224