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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 14192 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