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TREAS/IRS | RIN: 1545-BM93 | Publication ID: Spring 2019 |
Title: Regulations Relating to Refunds and Credits Under Chapter 3, Chapter 4, and Related Withholding Provisions | |
Abstract:
These proposed regulations set out various rules related to claims for refund or credit for amounts required to be withheld under chapter 3 or 4 of the Internal Revenue Code. In part, these regulations limit claims for credits or refunds related to amounts withheld under chapter 3 or 4 to the extent that the relevant withholding agent failed to deposit an amount required to be withheld and deposited. These regulations also modify procedures related to amending Forms 1042-S (Foreign Person's U.S. Source Income Subject to Withholding). These regulations further modify rules related to refund or credit claims when a withholding agent pays the required withholding on behalf of the beneficial owner. In addition, these regulations make other modifications and clarifications with respect to claims for credit or refund based on withholding required under chapter 3 or 4. |
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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: Other | |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 1441 to 1474, and 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-126079-15 (Temp) Drafting attorney: Subin Seth (202) 317-6942 Reviewing attorney: John Sweeney (202) 317-6942 Treasury attorney: Jason Yen (202) 622-1776 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-BM92 | |
Agency Contact: Alan S. Williams Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6941 Email: alan.s.williams@irscounsel.treas.gov |