Internal Revenue Bulletin 2017-32 (PDF rendition): IRS Revenue Rulings

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HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
INCOME TAX
Rev. Rul. 2017–15, page 176.
Federal rates; adjusted federal rates; adjusted federal long-
term rate and the long-term exempt rate. For purposes of
sections 382, 1274, 1288, and other sections of the Code,
tables set forth the rates for August 2017.
T.D. 9821, page 181.
These temporary regulations update the due dates and exten-
sions of time to file available for the tax returns and information
returns of various entities, including corporations and partner-
ships. Most significantly, the regulations reflect changes al-
ready made by law to the due dates of the income tax return of
a partnership, the income tax return of a C corporation, and the
returns of an employer reporting compensation paid to em-
ployees and contractors. The regulations also increase the
available extensions of time to file some of the returns of
exempt organizations, corporations, partnerships, trusts, and
estates.
Notice 2017–40, page 190.
This notice amplifies Notice 2015–77, 2015–47 I.R.B. 676,
with respect to the Treasury Department’s Housing Finance
Agency Innovation Fund for the Hardest-Hit Housing Markets
(HFA Hardest Hit Fund) by extending through taxable year 2021
the safe harbor method for computing a homeowner’s deduc-
tion for payments made on a home mortgage and the relief for
mortgage servicers and state housing finance agencies (State
HFAs) from penalties relating to information reporting. In addi-
tion, this notice amplifies Rev. Proc. 2011–55, 2011–47 I.R.B.
793, by extending its scope and effective date through calen-
dar year 2021 for the HFA Hardest Hit Fund.
REG–128483–15, page 191.
These proposed regulations, which cross-reference related
temporary regulations, update the due dates and extensions of
time to file available for the tax returns and information returns
of various entities, including corporations and partnerships.
Most significantly, the regulations reflect changes already
made by law to the due dates of the income tax return of a
partnership, the income tax return of a C corporation, and the
returns of an employer reporting compensation paid to em-
ployees and contractors. The regulations also increase the
available extensions of time to file some of the returns of
exempt organizations, corporations, partnerships, trusts, and
estates. REG–128483–15 was published in the Federal Regis-
ter on July 20, 2017.
ADMINISTRATIVE
T.D. 9820, page 178.
This regulation changes the user fee for the Enrolled Agent
Special Enrollment Examination from $11 per part to $81 per
part. The regulation affects individuals who plan to become
Enrolled Agents by written examination.
T.D. 9821, page 181.
These temporary regulations update the due dates and exten-
sions of time to file available for the tax returns and information
returns of various entities, including corporations and partner-
ships. Most significantly, the regulations reflect changes al-
ready made by law to the due dates of the income tax return of
a partnership, the income tax return of a C corporation, and the
returns of an employer reporting compensation paid to em-
ployees and contractors. The regulations also increase the
available extensions of time to file some of the returns of
exempt organizations, corporations, partnerships, trusts, and
estates.
Finding Lists begin on page ii.
Bulletin No. 2017–32
August 7, 2017

Notice 2017–40, page 190.
This notice amplifies Notice 2015–77, 2015–47 I.R.B. 676,
with respect to the Treasury Department’s Housing Finance
Agency Innovation Fund for the Hardest-Hit Housing Markets
(HFA Hardest Hit Fund) by extending through taxable year 2021
the safe harbor method for computing a homeowner’s deduc-
tion for payments made on a home mortgage and the relief for
mortgage servicers and state housing finance agencies (State
HFAs) from penalties relating to information reporting. In addi-
tion, this notice amplifies Rev. Proc. 2011–55, 2011–47 I.R.B.
793, by extending its scope and effective date through calen-
dar year 2021 for the HFA Hardest Hit Fund.
REG–128483–15, page 191.
These proposed regulations, which cross-reference related
temporary regulations, update the due dates and extensions of
time to file available for the tax returns and information returns
of various entities, including corporations and partnerships.
Most significantly, the regulations reflect changes already
made by law to the due dates of the income tax return of a
partnership, the income tax return of a C corporation, and the
returns of an employer reporting compensation paid to em-
ployees and contractors. The regulations also increase the
available extensions of time to file some of the returns of
exempt organizations, corporations, partnerships, trusts, and
estates. REG–128483–15 was published in the Federal Regis-
ter on July 20, 2017.
SPECIAL ANNOUNCEMENT
T.D. 9820, page 178.
This regulation changes the user fee for the Enrolled Agent
Special Enrollment Examination from $11 per part to $81 per
part. The regulation affects individuals who plan to become
Enrolled Agents by written examination.

The IRS Mission
Provide America’s taxpayers top-quality service by helping
them understand and meet their tax responsibilities and en-
force the law with integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument of
the Commissioner of Internal Revenue for announcing official
rulings and procedures of the Internal Revenue Service and for
publishing Treasury Decisions, Executive Orders, Tax Conven-
tions, legislation, court decisions, and other items of general
interest. It is published weekly.
It is the policy of the Service to publish in the Bulletin all
substantive rulings necessary to promote a uniform application
of the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless other-
wise indicated. Procedures relating solely to matters of internal
management are not published; however, statements of inter-
nal practices and procedures that affect the rights and duties
of taxpayers are published.
Revenue rulings represent the conclusions of the Service on
the application of the law to the pivotal facts stated in the
revenue ruling. In those based on positions taken in rulings to
taxpayers or technical advice to Service field offices, identify-
ing details and information of a confidential nature are deleted
to prevent unwarranted invasions of privacy and to comply with
statutory requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code.
This part includes rulings and decisions based on provisions of
the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A, Tax
Conventions and Other Related Items, and Subpart B, Legisla-
tion and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative Rul-
ings. Bank Secrecy Act Administrative Rulings are issued by
the Department of the Treasury’s Office of the Assistant Sec-
retary (Enforcement).
Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbar-
ment and suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index for
the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.
The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
August 7, 2017Bulletin No. 2017–32

Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
Section 1274.—
Determination of Issue
Price in the Case of
Certain Debt Instruments
Issued for Property
(Also Sections 42, 280G, 382, 467, 468, 482, 483,
1288, 7520.)
Rev. Rul. 2017–15
This revenue ruling provides various
prescribed rates for federal income tax
purposes for August 2017 (the current
month). Table 1 contains the short-term,
mid-term, and long-term applicable fed-
eral rates (AFR) for the current month for
purposes of section 1274(d) of the Internal
Revenue Code. Table 2 contains the short-
term, mid-term, and long-term adjusted
applicable federal rates (adjusted AFR)
for the current month for purposes of sec-
tion 1288(b). Table 3 sets forth the ad-
justed federal long-term rate and the long-
term tax-exempt rate described in section
382(f). Table 4 contains the appropriate
percentages for determining the low-
income housing credit described in sec-
tion 42(b)(1) for buildings placed in ser-
vice during the current month. However,
under section 42(b)(2), the applicable per-
centage for non-federally subsidized new
buildings placed in service after July 30,
2008, shall not be less than 9%. Finally,
Table 5 contains the federal rate for de-
termining the present value of an annuity,
an interest for life or for a term of years, or
a remainder or a reversionary interest for
purposes of section 7520.
REV. RUL. 2017–15 TABLE 1
Applicable Federal Rates (AFR) for August 2017
Period for Compounding
AnnualSemiannualQuarterlyMonthly
Short-term
AFR1.29%1.29%1.29%1.29%
110% AFR1.43%1.42%1.42%1.42%
120% AFR1.56%1.55%1.55%1.55%
130% AFR1.69%1.68%1.68%1.67%
Mid-term
AFR1.95%1.94%1.94%1.93%
110% AFR2.14%2.13%2.12%2.12%
120% AFR2.34%2.33%2.32%2.32%
130% AFR2.54%2.52%2.51%2.51%
150% AFR2.93%2.91%2.90%2.89%
175% AFR3.43%3.40%3.39%3.38%
Long-term
AFR2.58%2.56%2.55%2.55%
110% AFR2.84%2.82%2.81%2.80%
120% AFR3.09%3.07%3.06%3.05%
130% AFR3.36%3.33%3.32%3.31%
REV. RUL. 2017–15 TABLE 2
Adjusted AFR for August 2017
Period for Compounding
AnnualSemiannualQuarterlyMonthly
Short-term adjusted AFR.96%.96%.96%.96%
Mid-term adjusted AFR1.45%1.44%1.44%1.44%
Long-term adjusted AFR1.91%1.90%1.90%1.89%
August 7, 2017Bulletin No. 2017–32
176

REV. RUL. 2017–15 TABLE 3
Rates Under Section 382 for August 2017
Adjusted federal long-term rate for the current month1.91%
Long-term tax-exempt rate for ownership changes during the current month (the highest of the adjusted federal
long-term rates for the current month and the prior two months.)
1.99%
REV. RUL. 2017–15 TABLE 4
Appropriate Percentages Under Section 42(b)(1) for August 2017
Note: Under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in
service after July 30, 2008, shall not be less than 9%.
Appropriate percentage for the 70% present value low-income housing credit7.52%
Appropriate percentage for the 30% present value low-income housing credit3.22%
REV. RUL. 2017–15 TABLE 5
Rate Under Section 7520 for August 2017
Applicable federal rate for determining the present value of an annuity, an interest for life or a term of years,
or a remainder or reversionary interest
2.4%
Section 42.—Low-Income
Housing Credit
The applicable federal short-term, mid-term, and
long-term rates are set forth for the month of August
2017. See Rev. Rul. 2017–15, page 176.
Section 280G.—Golden
Parachute Payments
The applicable federal short-term, mid-term, and
long-term rates are set forth for the month of August
2017. See Rev. Rul. 2017–15, page 176.
Section 382.—Limitation
on Net Operating Loss
Carryforwards and Certain
Built-In Losses Following
Ownership Change
The adjusted applicable federal long-term rate is
set forth for the month of August 2017. See Rev.
Rul. 2017–15, page 176.
Section 467.—Certain
Payments for the Use of
Property or Services
The applicable federal short-term, mid-term, and
long-term rates are set forth for the month of August
2017. See Rev. Rul. 2017–15, page 176.
Section 468.—Special
Rules for Mining and Solid
Waste Reclamation and
Closing Costs
The applicable federal short-term, mid-term, and
long-term rates are set forth for the month of August
2017. See Rev. Rul. 2017–15, page 176.
Section 482.—Allocation of
Income and Deductions
Among Taxpayers
The applicable federal short-term, mid-term, and
long-term rates are set forth for the month of August
2017. See Rev. Rul. 2017–15, page 176.
Section 483.—Interest on
Certain Deferred Payments
The applicable federal short-term, mid-term, and
long-term rates are set forth for the month of August
2017. See Rev. Rul. 2017–15, page 176.
Section 1288.—Treatment
of Original Issue Discount
on Tax-Exempt Obligations
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of August 2017. See Rev. Rul. 2017–15, page 176.
Section 7520.—Valuation
Tables
The applicable federal short-term, mid-term, and
long-term rates are set forth for the month of August
2017. See Rev. Rul. 2017–15, page 176.
Bulletin No. 2017–32August 7, 2017
177

26 CFR Part 300
T.D. 9820
DEPARTMENT OF THE
TREASURY
Internal Revenue Service
Special Enrollment
Examination User Fee for
Enrolled Agents
AGENCY:Internal Revenue Service
(IRS), Treasury.
ACTION: Final regulation.
SUMMARY: This document contains a
final regulation changing the amount of
the user fee for the special enrollment
examination to become an enrolled agent.
The charging of user fees is authorized by
the Independent Offices Appropriations
Act of 1952. The final regulation affects
individuals taking the enrolled agent spe-
cial enrollment examination.
DATES:Effective date: This regulation is
effective August 18, 2017.
Applicability date: For the date of ap-
plicability, see § 300.4(d).
FOR FURTHER INFORMATION CON-
TACT:Jonathan R. Black, (202) 317-
6845 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background and Explanation of
Provisions
This document contains amendments
to 26 CFR part 300 regarding user fees.
On January 26, 2016, a notice of proposed
rulemaking (REG–134122–15) proposing
to change the amount of the Enrolled
Agent Special Enrollment Examination
(EA-SEE) user fee was published in the
Federal Register(81 FR 4221) (January
26, 2016 proposed rule). On October 25,
2016, a second notice of proposed rule-
making (REG–134122–15) withdrawing
the January 26, 2016 proposed rule and
proposing a smaller change to the EA-
SEE user fee was published in theFed-
eral Register(81 FR 73363) (October 25,
2016 proposed rule). Comments respond-
ing to each proposed rule were received,
and a public hearing on the second pro-
posed rule was held on December 29,
2016. After consideration of the com-
ments, this Treasury decision adopts the
regulations proposed by the October 25,
2016 proposed rule without change.
A.Enrolled Agents and the Special
Enrollment Examination
Section 330 of title 31 of the United
States Code authorizes the Secretary of
the Treasury to regulate the practice of
representatives before the Treasury De-
partment. Pursuant to 31 U.S.C. 330, the
Secretary has published regulations gov-
erning practice before the IRS in 31 CFR
part 10 and reprinted the regulations as
Treasury Department Circular No. 230
(Circular 230).
Section 10.4(a) of Circular 230 autho-
rizes the IRS to grant status as enrolled
agents to individuals who demonstrate
special competence in tax matters by pass-
ing a written examination (the EA-SEE)
administered by, or under the oversight of,
the IRS and who have not engaged in any
conduct that would justify suspension or
disbarment under Circular 230. There
were a total of 51,755 active enrolled
agents as of September 1, 2016.
Beginning in 2006, the IRS engaged
the services of a third-party contractor to
develop and administer the EA-SEE. The
EA-SEE is composed of three parts,
which are offered in a testing period that
begins each May 1 and ends the last day
of the following February. The EA-SEE is
not available in March and April, during
which period it is updated to reflect recent
changes in the relevant law. More infor-
mation on the EA-SEE, including content,
scoring, and how to register, can be found
on the IRS Web site at www.irs.gov/tax-
professionals/enrolled-agents. The IRS
Return Preparer Office (RPO) oversees
the administration of the EA-SEE.
B.User Fee Authority
The Independent Offices Appropria-
tions Act of 1952 (IOAA) (31 U.S.C.
9701) authorizes each agency to promul-
gate regulations establishing the charge
for services provided by the agency (user
fees). The IOAA provides that these user
fee regulations are subject to policies pre-
scribed by the President and shall be as
uniform as practicable. Those policies are
currently set forth in the Office of Man-
agement and Budget (OMB) Circular
A–25 (OMB Circular), 58 FR 38142 (July
15, 1993).
The IOAA states that the services pro-
vided by an agency should be self-
sustaining to the extent possible. 31
U.S.C. 9701(a). The OMB Circular states
that agencies that provide services that
confer special benefits on identifiable re-
cipients beyond those accruing to the gen-
eral public are to establish user fees that
recover the full cost of providing those
services. The OMB Circular requires that
agencies identify all services that confer
special benefits and determine whether
user fees should be assessed for those
services.
Agencies are to review user fees bien-
nially and update them as necessary to
reflect changes in the cost of providing the
underlying services. During this biennial
review, an agency must calculate the full
cost of providing each service, taking into
account all direct and indirect costs to any
part of the U.S. government. The full cost
of providing a service includes, but is not
limited to, salaries, retirement benefits,
rents, utilities, travel, and management
costs, as well as an appropriate allocation
of overhead and other support costs asso-
ciated with providing the service.
An agency should set the user fee at an
amount that recovers the full cost of pro-
viding the service unless the agency re-
quests, and OMB grants, an exception to
the full-cost requirement. OMB may grant
exceptions only where the cost of collect-
ing the fees would represent an unduly
large part of the fee for the activity, or
where any other condition exists that, in
the opinion of the agency head, justifies an
exception. When OMB grants an excep-
tion, the agency does not collect the full
cost of providing the service that confers a
special benefit on identifiable recipients
rather than the public at large, and the
agency therefore must fund the remaining
cost of providing the service from other
available funding sources. When OMB
grants an exception, the agency, and by
extension all taxpayers, subsidizes the
cost of the service to the recipients who
should otherwise be required to pay the
full cost of providing the service as the
IOAA and the OMB Circular direct.
August 7, 2017Bulletin No. 2017–32
178

C.The EA-SEE User Fee
As discussed earlier, Circular 230 sec-
tion 10.4(a) provides that the IRS will
grant enrolled agent status to an applicant
if the applicant, among other things, dem-
onstrates special competence in tax mat-
ters by written examination. The EA-SEE
is the written examination that tests spe-
cial competence in tax matters for pur-
poses of that provision, and an applicant
must pass all three parts of the EA-SEE to
be granted enrolled agent status through
written examination. The IRS confers a
benefit on individuals who take the EA-
SEE beyond those that accrue to the gen-
eral public by providing them with an
opportunity to demonstrate special com-
petence in tax matters by passing a written
examination and therefore satisfying one
of the requirements for becoming an en-
rolled agent under Circular 230 section
10.4(a). Because the opportunity to take
the EA-SEE is a special benefit, the IRS
charges a user fee to take the examination.
Pursuant to the guidelines in the OMB
Circular, the IRS has calculated its cost of
providing examination services under the
enrolled agent program. The user fee is
implemented under the authority of the
IOAA and the OMB Circular and recovers
the full cost of overseeing the program.
The user fee was $11 to take each part of
the EA-SEE and was set in 2006. The IRS
does not intend to subsidize any of the
cost of making the EA-SEE available to
examinees and is not applying for an ex-
ception to the full-cost requirement from
OMB. As a result, this regulation in-
creases the user fee to the full cost to the
IRS for overseeing the EA-SEE program,
$81 per part, effective for examinees who
register on or after March 1, 2018, to take
the EA-SEE. The contractor who admin-
isters the EA-SEE also charges individu-
als taking the EA-SEE an additional fee
for its services. For the May 2016 to Feb-
ruary 2017 testing period, the contractor’s
fee was $98 for each part of the EA-SEE.
For the May 2017 to February 2019 test-
ing periods, the contractor’s fee is
$100.94. For the May 2019 to February
2020 testing period, the contractor’s fee
will be $103.97. The contract was subject
to public procurement procedures, and
there were no tenders that were more
competitive.
Summary of Comments
The comments submitted on the Janu-
ary 26, 2016 proposed rule and the Octo-
ber 25, 2016 proposed rule are available at
www.regulations.gov or upon request.
Comments that were submitted on the
January 26, 2016 proposed rule, which
was withdrawn by the October 25, 2016
proposed rule, are addressed to the extent
relevant to the October 25, 2016 proposed
rule. Certain comments on the January 26,
2016 proposed rule, such as those com-
ments requesting additional details on the
cost of background investigations and
costing methodology, were addressed in
the preamble to the October 25, 2016 pro-
posed rule.
All of the comments received opposed
increasing the user fee for the EA-SEE.
Specifically, comments expressed concern
that the increased user fee would discour-
age individuals from becoming enrolled
agents. The comments stated that discour-
aging individuals would be counter-
productive considering that the IRS and
taxpayers benefit from having more tax
professionals who meet the standards re-
quired of an enrolled agent. Comments
suggested that the IRS should work to
increase the number of people taking the
EA-SEE each year and focus its attention
on encouraging unenrolled preparers, par-
ticularly those who participate in the An-
nual Filing Season Program in Rev. Proc.
2014 – 42, to become enrolled agents,
which would result in a reduced user fee
on a per-part basis when the IRS redeter-
mines the cost of the EA-SEE at the next
biennial review of the user fee.
The Treasury Department and the IRS do
not intend the user fee to discourage indi-
viduals from becoming enrolled agents and
have considered the possibleimpact of in-
creasing the user fee on the number of
individuals taking the EA-SEE. Enrolled
agents play a valuable role in the tax ad-
ministration process, and the IRS uses the
EA-SEE to ensure their qualifications.
The IRS welcomes a continuing dialogue
on how it can attract more individuals to
take the EA-SEE and thereby lower the
cost per part by spreading the fixed costs
of administration over a larger population
of examinees. The Treasury Department
and the IRS have considered the potential
impact on the number of individuals if the
full cost of the EA-SEE program is col-
lected and concluded not to seek an ex-
emption to the full-cost requirement. Ad-
ditionally, efforts to improve unenrolled
preparers’ knowledge of federal tax law,
such as implementation of the Annual Fil-
ing Season Program, have not substan-
tially affected the number of individuals
taking the EA-SEE and have no direct
relationship with the user fee.
Some comments alternatively recom-
mended that the fee remain the same for
taking the EA-SEE the first time, but that
subsequent attempts to take and pass the
EA-SEE should be subject to a higher fee.
Comments suggested that the fee for sub-
sequent attempts could be rebated if the
individual passed the EA-SEE. The com-
ments explained that this would discour-
age all but the most serious candidates
from taking the EA-SEE. Comments also
suggested that the IRS could increase the
fee gradually over a period of years, in
order to encourage preparers to become
enrolled agents sooner rather than later,
and that the IRS should retain the $11 per
part user fee for a two-year window so
that everyone who passed at least one part
of the EA-SEE (presumably prior to the
announcement of the fee increase) would
have an opportunity to complete all parts
of the EA-SEE without an unexpected fee
increase.
The Treasury Department and the IRS
considered these comments but have de-
clined to implement them. The Treasury
Department and the IRS do not have in-
formation to forecast how many examin-
ees are likely to pass each part of the
EA-SEE the first time versus on later at-
tempts, and it therefore would not be able
to adequately determine the cost alloca-
tion between first-time and repeat exam-
inees. Additionally, the Treasury Depart-
ment and the IRS think examinees should
be charged the full cost to the IRS of
overseeing the administration of the EA-
SEE, regardless of whether they have al-
ready taken one or two parts, given the
absolute amount of the user fee ($81 per
part). This final regulation increases the
user fee to the full cost to the IRS, and the
IRS has determined that it will not seek an
exception to the full-cost requirement
from OMB.
Comments recommended the IRS con-
sider alternative means to reduce costs
Bulletin No. 2017–32August 7, 2017
179

after the existing agreement with the con-
tractor who administers the EA-SEE ex-
pires in 2020. Contractor costs are unre-
lated to this user fee regulation, and any
concerns related to such costs should be
directed to the RPO.
Comments also asked how it was pos-
sible that the IRS did not notice the in-
creased costs over the course of the de-
cade following the last user fee increase.
Although the OMB Circular directs the
IRS to set its fees every two years, the IRS
was unable to obtain accurate estimates of
its total costs until recently, because it had
insufficient data to estimate the change in
size of the testing population.
Comments suggested that the IRS
should not charge a user fee to register for
the EA-SEE, because the IRS and the
general public benefit from the existence
of enrolled agents. Whether a benefit ac-
crues to the IRS and the general public,
however, is not relevant to whether a user
fee is appropriate under the OMB Circu-
lar. As discussed in the October 25, 2016
proposed rule, it is appropriate under the
OMB Circular to charge a user fee for
taking the EA-SEE because taking the
EA-SEE provides a benefit to examinees.
See Seafarers Int’l Union of N. Am. v. U.S.
Coast Guard, 81 F.3d 179, 183 (D.C. Cir.
1996). The IOAA permits the IRS to
charge a user fee for providing a ‘‘service
or thing of value.’’See31 U.S.C. 9701(b).
A government activity constitutes a ‘‘ser-
vice or thing of value’’ when it provides
‘‘special benefits to an identifiable recip-
ient beyond those that accrue to the gen-
eral public.’’SeeOMB Circular section
6(a)(1). Among other things, a ‘‘special
benefit’’ exists when a government ser-
vice is performed at the request of the
recipient and is beyond the services regu-
larly received by other members of the
same group or the general public.See
OMB Circular section 6(a)(1)(c). It is per-
missible for a service for which an agency
charges a user fee to generate an ‘‘inci-
dental public benefit,’’ and there is no
requirement that the agency weigh this
public benefit against the specific benefit
to the identifiable recipient.See Seafarers,
81 F.3d at 183– 84 (D.C. Cir. 1996). The
IRS confers a benefit on individuals who
take the EA-SEE beyond those that accrue
to the general public by providing them
with an opportunity to satisfy one of the
requirements for becoming an enrolled
agent under Circular 230 section 10.4(a).
Comments observed that the IRS
charges user fees inconsistently because,
for example, the IRS does not charge
user fees for toll-free telephone service,
continuing-education webinars, walk-in
service, notice letters, the annual filing
season program record of completion, etc.
This regulation deals onlywith the user fee
for the EA-SEE, which, as discussed earlier,
is compliant with the requirements of the
OMB Circular, and the appropriateness of
the EA-SEE user fee is not contingent on
whether the IRS charges, or should charge,
user fees for other activities.
Comments further questioned the de-
termination of the amount of the EA-SEE
user fee. One comment assumed that the
increase in revenue was allocable to ten
full-time equivalent employees and ques-
tioned how so much time was involved in
oversight of the EA-SEE—the comment
noted that, after accounting for the cost of
background investigations, the salary of a
GS–12 step 1 employee in Washington,
DC, when multiplied by the overhead rate
and again multiplied by ten, equals ap-
proximately the expected increase in
annual revenue to the IRS from the in-
creased user fee. Comments also ques-
tioned how much time staff spent review-
ing surveys and setting the annual cut
score, among other things. The preamble
to the October 25, 2016 proposed rule
addresses most questions about costing
methodology. As stated in that preamble,
eight individuals spend approximately
seventy-five percent of their time on the
EA-SEE, and two individuals spend ap-
proximately ten-percent of their time on
the EA-SEE. That amounts to just over six
people working full time. The calculation
in the comment on employee hours did
not appear to account for the cost of ben-
efits, which are calculated as 28.5 percent
of salary, and the variance between the ten
employee salaries, whichrange from GS–7
to GS–15, in calculating the number of em-
ployees involved. RPO employees do not
track the time spent on each individual task
associated with the EA-SEE, but—as stated
in the preamble to the October 25, 2016
proposed rule—managers who are familiar
with the employees’ work provided esti-
mates of the total time involved, based on
their knowledge and experience.
Finally, comments asked the IRS to
request an exception to the full-cost re-
quirement from the OMB and questioned
whether it is good public policy to charge
a user fee when the public benefits from
minimum competency standards for re-
turn preparers. The IRS has determined
that an exception to the full-cost require-
ment is not justified, because subsidizing
the cost of the EA-SEE program requires
diverting resources from other activities
that are in the public interest and that
inure to the public generally, rather than to
identifiable recipients requesting the spe-
cific benefit of taking the EA-SEE.
Special Analyses
Certain IRS regulations, including this
one, are exempt from the requirements of
Executive Order 12866, as supplemented
and reaffirmed by Executive Order 13563.
Therefore, a regulatory assessment is not
required. Pursuant to the Regulatory Flex-
ibility Act (5 U.S.C. chapter 6), it is
hereby certified that this regulation will
not have a significant economic impact on
a substantial number of small entities. The
user fee primarily affects individuals who
take the enrolled agent examination, many
of whom may not be classified as small
entities under the Regulatory Flexibility
Act. Therefore, a substantial number of
small entities is not likely to be affected.
Further, the economic impact on any
small entities affected would be limited to
paying the $70 difference in cost per part
between the $81 user fee and the previous
$11 user fee, which is unlikely to present
a significant economic impact. Moreover,
the total economic impact of this regula-
tion is approximately $1.57 million,
which is the product of the approximately
22,425 parts of the EA-SEE administered
annually and the $70 increase in the fee.
Accordingly, the rule is not expected to
have a significant economic impact on a
substantial number of small entities, and a
regulatory flexibility analysis is not re-
quired.
Drafting Information
The principal author of this regulation
is Jonathan R. Black of the Office of the
Associate Chief Counsel (Procedure and
Administration).
August 7, 2017Bulletin No. 2017–32
180

Statement of Availability of IRS
Documents
Rev. Proc. 2014 – 42, Annual Filing Sea-
son Program, is published in the Internal
Revenue Bulletin and is available from the
Superintendent of Documents, U.S. Gov-
ernment Publishing Office, Washington,
DC 20402, or by visiting the IRS Web site
at www.irs.gov.
*****
Adoption of Amendments to the
Regulations
Accordingly, 26 CFR part 300 is
amended as follows:
PART 300—USER FEES
Paragraph 1. The authority citation for
part 300 continues to read as follows:
Authority: 31 U.S.C. 9701.
Par. 2. Section 300.4 is amended by revis-
ing paragraphs (b) and (d) to read as follows:
§ 300.4 Enrolled agent special
enrollment examination fee.
*****
(b)Fee. The fee for taking the enrolled
agent special enrollment examination is
$81 per part, which is the cost to the
government for overseeing the develop-
ment and administration of the examina-
tion and does not include any fees charged
by the administrator of the examination.
*****
(d)Applicability date.This section ap-
plies to registrations that occur on or after
March 1, 2018, for the enrolled agent spe-
cial enrollment examination. Section
300.4 (as contained in 26 CFR part 300,
revised April 2017) applies to registra-
tions that occur before March 1, 2018.
Kirsten Wielobob,
Deputy Commissioner for Services and
Enforcement.
Approved: June 27, 2017.
Tom West,
Tax Legislative Counsel.
(Filed by the Office of the Federal Register on July 18, 2017,
8:45 a.m., and published in the issue of the Federal Register
for Jul7 19, 2017, 82 F.R. 33009.)
§§ 1.1446 3T, 1.6012– 6T, 1.6031(a)–1T, 1.6032–1T,
1.6033–2T, 1.6041–2T, 1.6041 6T, 1.6072–2T,
1.6081–1T, 1.6081–2T, 1.6081–3T, 1.6081–5T,
1.6081– 6T...
T.D. 9821
DEPARTMENT OF THE
TREASURY
Internal Revenue Service
26 CFR Parts 1 and 31
Return Due Date and
Extended Due Date Changes
AGENCY:InternalRevenueService
(IRS), Treasury.
ACTION:Final and temporary regula-
tions.
SUMMARY: This document contains fi-
nal and temporary regulations that update
the due dates and extensions of time to file
certain tax returns and information re-
turns. The dates are updated to reflect the
new statutory requirements set by section
2006 of the Surface Transportation and
Veterans Health Care Choice Improve-
ment Act of 2015 and section 201 of the
Protecting Americans from Tax Hikes Act
of 2015. These regulations affect taxpay-
ers who file Form W–2 (series, except
Form W–2G), Form W–3, Form 990 (se-
ries), Form 1099 –MISC, Form 1041,
Form 1041–A, Form 1065, Form 1120
(series), Form 4720, Form 5227, Form
6069, Form 8804, or Form 8870.
DATES:Effective Date: These regula-
tions are effective July 20, 2017.
Applicability Date: For dates of applicabil-
ity, see §§ 1.1446 –3T(g)–(h), 1.6012– 6T(c)–
(d), 1.6031(a)–1T(f)–(g), 1.6032–1T(b)–(c),
1.6033–2T(k)–(l), 1.6041–2T(d)–(e), 1.6041–
6T(c)–(d), 1.6072–2T(g)–(h), 1.6081–1T(c)–
(d),1.6081–2T(h)–(i),1.6081–3T(g)–(h),
1.6081–5T(f)–(g), 1.6081– 6T(g)–(h), 1.6081–
9T(f)–(g), and 31.6071(a)–1T(g)–(h). For ad-
ditional information, see the dates of applica-
bility section of this preamble.
FOR FURTHER INFORMATION CON-
TACT:Concerning these temporary regu-
lations, Jonathan R. Black, (202) 317-
6845; concerning submissions of com-
ments and/or requests for a hearing,
Regina Johnson (202) 317-6901 (not toll-
free numbers).
SUPPLEMENTARY INFORMATION:
Background
These updates to the regulations reflect
changes in tax return due dates enacted by
section 2006 of the Surface Transporta-
tion and Veterans Health Care Choice Im-
provement Act of 2015 (the Surface
Transportation Act), Public Law 114 – 41,
129 Stat. 443 (2015), as well as changes to
information return due dates enacted by
section 201 of the Protecting Americans
from Tax Hikes Act of 2015 (PATH Act),
Public Law 114 –113, Div. Q, 129 Stat.
2242 (2015).
Prior to amendment by the Surface
Transportation Act, section 6072(a) pro-
vided that the income tax returns of part-
nerships (generally Form 1065, “U.S. Re-
turn of Partnership Income”), trusts and
estates (generally Form 1041, “U.S. In-
come Tax Return for Estates and Trusts”),
and individuals (generally Form 1040,
“U.S. Individual Income Tax Return”)
were due on the fifteenth day of the fourth
month following the close of the taxable
year (April 15 for calendar-year taxpay-
ers). Section 6072(b) generally provided
that the income tax returns of corporations
(most forms in the Form 1120 series) were
due on the fifteenth day of the third month
following the close of the taxable year
(March 15 for calendar-year taxpayers).
Under section 6081(a), the Secretary
generally has authority to grant a reason-
able extension of time of up to six months
for filing any return, statement, or other
document (longer in the case of taxpayers
who are abroad). Additionally, prior to
amendment by the Surface Transportation
Act, section 6081(b) provided for a three-
month automatic extension of time to file
for all corporations.
Immediately prior to the enactment of
the Surface Transportation Act, § 1.6081–2
provided an automatic five-month extension
of time to file Form 1065 andForm 8804,
“Annual Return for Partnership Withhold-
ing Tax (Section 1446),” § 1.6081–3 pro-
vided a six-month automatic extension of
time to file the income tax return of all
corporations (three months longer than the
minimum three-month automatic exten-
sion), and § 1.6081– 6 provided an auto-
Bulletin No. 2017–32August 7, 2017
181

matic five-month extension of time to file
Form 1041, such that the extended due
date of these returns was the fifteenth day
of the ninth month after the close of the
taxable year (September 15 for calendar-
year taxpayers). Section 1.6081– 4 pro-
vided an automatic six-month extension
of time to file individual income tax re-
turns, such that the extended due date of
an individual’s return was the fifteenth
day of the tenth month after the close of
the taxable year (October 15 for calendar-
year taxpayers).
The amendments to section 6072(b) of
the Internal Revenue Code made by sec-
tion 2006(a) of the Surface Transportation
Act change the due date for filing an in-
come tax return by a C corporation from
the fifteenth day of the third month fol-
lowing the close of the taxable year
(March 15 for calendar-year taxpayers) to
the fifteenth day of the fourth month fol-
lowing the close of the taxable year (April
15 for calendar-year taxpayers). The
amendments also change the due date for
filing an income tax return by a partner-
ship from the fifteenth day of the fourth
month following the close of the taxable
year (April 15 for calendar-year taxpay-
ers) to the fifteenth day of the third month
following the close of the taxable year
(March 15 for calendar-year taxpayers).
Generally these amendments apply to re-
turns for taxable years beginning after De-
cember 31, 2015. However, for any C
corporation with a taxable year ending on
June 30, these amendments apply to re-
turns for taxable years beginning after De-
cember 31, 2025.
Section 2006(b) of the Surface Trans-
portation Act provides that for taxable
years beginning after December 31, 2015,
the Secretary of the Treasury, or the Sec-
retary’s designee, shall modify appropri-
ate regulations regarding the due dates of
certain returns and the maximum exten-
sions of time to file certain returns, as
specified in that section.
Section 2006(c) of the Surface Trans-
portation Act generally changes the auto-
matic extension of time to file the tax
return of a C corporation provided by sec-
tion 6081(b) from three months to six
months. However, there are exceptions for
C corporations with taxable years that be-
gin before January 1, 2026. These statu-
tory exceptions are (1) if a C corporation
files for a calendar year, the automatic
extension is five months; and (2) if the C
corporation files for a taxable year that
ends on June 30, the automatic extension
is seven months. These amendments apply
to income tax returns for taxable years
beginning after December 31, 2015.
Prior to enactment of the PATH Act,
the due dates for filing forms in the Form
W–2 series, Form W–3, and Form 1099 –
MISC on paper were either February 28 or
the last day of February of the calendar
year following the calendar year for which
the information was being reported. See
§ 1.6041–2(a)(3)(ii) (Form W–2 not sub-
ject to FICA); § 31.6071(a)–1(a)(3)(i)
(Form W–2 subject to FICA); and
§ 1.6041– 6 (Form 1099 –MISC). The due
date for filing these information returns
electronically was March 31 of the calen-
dar year following the calendar year for
which the information was being reported.
See section 6071(b) prior to amendment
by the PATH Act.
Section 201(a) and (c) of the PATH
Act amended section 6071(b) and added
new section 6071(c) to change the due
date for information returns in the Form
W–2 series, Form W–3, and “any returns
or statements required by the Secretary to
report nonemployee compensation.” Non-
employee compensation is currently re-
portable in box 7 of Form 1099 –MISC.
The amendments are effective for infor-
mation returns for calendar years begin-
ning after 2015. Under new section
6071(c), the new due date for returns in
the Form W–2 series, Form W–3, and
Forms 1099 –MISC that report nonem-
ployee compensation is January 31 of the
calendar year following the calendar year
for which the information is being re-
ported, regardless of whether the returns
are filed on paper or electronically. The
due date for information returns on Forms
1099 –MISC that do not report nonem-
ployee compensation remains unchanged.
Explanation of Provisions
I. Section 2006 of the Surface
Transportation Act
A. Partnership and Corporate Tax Returns
These temporary regulations amend
§ 1.6072–2 to account for the due dates
for the income tax returns of C corpora-
tions specified by section 2006(a) of
the Surface Transportation Act. Under
§ 1.6072–2T, except in the case of a C
corporation that has a taxable year that
ends on June 30, the last date for filing the
income tax return of a C corporation is the
fifteenth day of the fourth month follow-
ing the close of the taxable year.
Additionally, § 1.6081–3T conforms to
amended section 6081(b) by providing a
seven-month automatic extension of time
to file the income tax return of any C
corporation with a taxable year that ends on
June 30 and before January 1, 2026. Prior to
the Surface Transportation Act and these
temporary regulations, § 1.6081–3 relied on
the Secretary’s authority under section
6081(a) to provide for asix-month auto-
matic extension of time to file for all cor-
porations, despite section 6081(b) only
requiring an automatic three-month exten-
sion. Similarly, these temporary regula-
tions provide a six-month automatic ex-
tension of time to file a return for all
corporations, except for C corporations
that have a tax year that ends on June 30
and before January 1, 2026.
As a matter of administrative necessity,
the return for a short period (within the
meaning of section 443) that ends on any
day in June is treated as if it is the return
for a taxable year ending on June 30 for
purposes of the last date for filing the in-
come tax return of a C corporation under
§ 1.6072–2 and the duration of the extension
of time to file the income tax return of a C
corporation under § 1.6081–3.
Section 2006(b)(1) of the Surface
Transportation Act specifies a maximum
extension of time to file of six months for
partnerships filing Form 1065. Accord-
ingly, § 1.6081–2T provides that partner-
ships may obtain an automatic six-month
extension of time to file Forms 1065 and
8804 if the partnership files an application
in accordance with § 1.6081–2(b).
B. Form 1041, “U.S. Income Tax Return
for Estates and Trusts”
Section 2006(b)(2) of the Surface
Transportation Act requires the Secretary
to amend appropriate regulations to pro-
vide that the maximum extension of time
for the returns of trusts filing Form 1041 is
five and one-half months (ending on Sep-
tember 30 in the case of calendar-year
August 7, 2017Bulletin No. 2017–32
182

filers). Section 1.6081– 6(a)(1) provides
an automatic five-month extension of time
for a non-bankruptcy estate or a trust to
file this return, provided that the estate or
trust files an application in accordance
with § 1.6081– 6(b). Toimplement section
2006(b)(2) of the Surface Transportation
Act and provide consistency for automatic
extensions for non-bankruptcy estates and
trusts filing Form 1041, § 1.6081– 6T(a)(1)
provides both non-bankruptcy estates and
trusts an automatic five and one-half month
extension of time to file a Form 1041, pro-
vided that the estate or trust files an appli-
cation in accordance with § 1.6081– 6(b).
These regulations do not amend § 1.6081–
6(a)(2), which addresses bankruptcy estates
filing Form 1041.
C. Exempt Organizations
Section 2006(b)(4) through (b)(8) of
the Surface Transportation Act requires
the Secretary to modify appropriate regu-
lations to provide a maximum six-month
automatic extension of time to file returns
of tax exempt organizations that were el-
igible for an automatic extension under
§ 1.6081–9 (except Form 1041–A, “U.S.
Information Return-Trust Accumulation
of Charitable Amounts,” which section
2006 of the Surface Transportation Act
does not address). These returns are those
in the Form 990 series (Form 990, “Return
of Organization Exempt From Income
Tax,” Form 990 –BL, “Information and
Initial Excise Tax Return for Black Lung
Benefit Trusts and Certain Related Per-
sons,” Form 990 –EZ, “Short Form Return
of Organization Exempt From Income
Tax,” Form 990 –PF, “Return of Private
Foundation,” and Form 990 –T, “Exempt
Organization Business Tax Return”),
Form 4720, “Return of Certain Excise
Taxes Under Chapters 41 and 42 of the
Internal Revenue Code,” Form 5227,
“Split-Interest Trust Information Return,”
Form 6069, “Return of Excise Tax on
Excess Contributions to Black Lung Ben-
efit Trust Under Section 4953 and Com-
putation of Section 192 Deduction,” and
Form 8870, “Information Return for
Transfers Associated With Certain Per-
sonal Benefit Contracts.”
Section 1.6081–9 provided a six-month
automatic extension of time to file the Form
990 –T, but provided only a three-month
automatic extension of time to file the other
forms (including the Form 1041–A). To im-
plement the Surface Transportation Act and
for consistency, § 1.6081–9T provides an
automatic six-month extension of time to
file all of these forms if the exempt organi-
zation files an application in accordance
with § 1.6081–9(b).
Also, for administrative convenience
and to provide filers of Form 1120 –POL,
“U.S. Tax Return for Certain Political Or-
ganizations,” with an automatic extension
of time to file that is consistent with the
automatic extension of time to file applica-
ble to other exempt organization returns
identified above, the automatic extension of
time to file Form 1120 –POL is removed
from the forms eligible for an extension of
time to file under § 1.6081–3 and added to
the forms eligible for a six-month extension
of time to file under § 1.6081–9T.
D. Surface Transportation Act
Provisions Not Addressed by These
Regulations
Section 2006(b)(3) of the Surface
Transportation Act requires the Secretary
to amend appropriate regulations to pro-
vide that the maximum extension for re-
turns of employee benefit plans filing
Form 5500, “Annual Return/Report of
Employee Benefit Plan,” is an automatic
three and one-half-month period (ending
on November 15 in the case of calendar-
year plans). Section 32104 of the FAST
Act, Public Law 114 –94, 129 Stat. 1312
(2015), repealed section 2006(b)(3) of the
Surface Transportation Act effective for
returns for taxable years beginning after
December 31, 2015, such that the provi-
sionnevertookeffect.Currently,
§ 1.6081–11 provides a two and one-half
month extension of time to file Form 5500
if the administrator or sponsor files an
application in accordance with § 1.6081–
11(b), and these regulations do not amend
that provision.
Section 2006(b)(9) of the Surface
Transportation Act requires the Secretary
to provide that the due date for Form
3520 –A , “Annual Information Return of
Foreign Trust with a US Owner,” shall be
the fifteenth day of the third month after
the close of the trust’s taxable year with a
maximum extension of time to file of six
months. Although § 404.6048 –1(c)(1)
provides that the due date of this return is
the fifteenth day of the fourth month fol-
lowing the close of the taxable year, the
form’s instructions currently provide that
the due date of this return is the fifteenth day
of the third month following the close of the
taxable year. Additionally, § 301.6081–2
provides for a six-month extension of time
to file this return if the trust files an appli-
cation in accordance with § 301.6081–2(b).
Section 2006(b)(10) of the Surface
Transportation Act requires the Secretary
to provide that the due date for Form
3520, “Annual Return to Report Transac-
tions with Foreign Trusts and Receipt of
Foreign Gifts,” for calendar year filers
shall be April 15 with a maximum exten-
sion of time to file of six months ending
on October 15. The form’s instructions
currently provide that the due date of this
return is the due date of the taxpayer’s
income tax return (in the case of a dece-
dent, the decedent’s estate and gift tax
return), including any extension of time to
file, and there are no regulations under
section 6081 providing a separate exten-
sion of time to file this return. The due
dates for the Forms 3520 –A and 3520 and
the extension of time to file the Form 3520
will be addressed in a separate regulations
project. Therefore, these regulations do
not affect Forms 3520 –A and 3520.
Section 2006(b)(11) of the Surface
Transportation Act requires that the Sec-
retary provide a due date of April 15 with
a maximum extension of time to file of six
months, ending on October 15, and a pro-
vision for extension rules similar to those
in § 1.6081–5 (extension of time to file
and pay until June 15 if taxpayer is out of
the country), for FinCEN Report 114,
“Report of Foreign Bank and Financial
Accounts.” Further, for any taxpayer re-
quired to file this return for the first time,
section 2006(b)(11) of the Surface Trans-
portation Act provides that the Secretary
may waive any penalty for failure to
timely request an extension.
On March 10, 2016, FinCEN published a
notice of proposed rulemaking to address
the extension of time to file FinCEN Report
114 (81 FR 12613). Therefore, these regu-
lations do not address FinCEN Report 114.
The filing date changes enacted by the
Surface Transportation Act also indirectly
affect various due dates and extended due
dates that, although determined by section
Bulletin No. 2017–32August 7, 2017
183

6072, are often specified throughout Title
26 of the Code of Federal Regulations by
cross-reference to, or by restating the dates
in, section 6072 prior to amendment by the
Surface Transportation Act. Examples of such
regulations include §§ 1.170A–11, 1.316 –1,
1.338 –10, 1.367(a)–7, 1.381(c)(14)–1,
1.468A– 4, 1.468B–2,1.547– 4, 1.563–1,
1.563–2, 1.921–2, 1.923–1T, 1.925(a)–1T,
1.927(b)–1T,1.936 –1,1.1248(f)–3,
1.1446 – 6, 1.6425–1, 1.6655–1, and
1.6655–7. Because the Treasury Depart-
ment must prioritize limited resources,
these regulations generally do not make
amendments to update, conform, or clar-
ify the due dates and extended due dates
referenced in such sections. To the extent
that any existing regulations (including
examples) are not consistent with the due
dates specified by section 6072 (as
amended by the Surface Transportation
Act), the statutory due dates control. If
resources permit, the Treasury Depart-
ment and the IRS will update outdated
examples and regulatory text through fu-
ture guidance projects. In the meantime,
taxpayers should refer to the relevant form
instructions for guidance.
E. Miscellaneous Clarifications,
Corrections, and Updates
These regulations also include some
changes that correct minor typographical
errors or make clarifications or updates.
The period of underpayment of estimated
tax by a corporation under section 6655
for the section 1446 withholding tax de-
scribed in § 1.1446 –3(b)(2)(v)(C) is ad-
ministratively tied to the due date of Form
8804. These regulations therefore revise
§ 1.1446 –3(b)(2)(v)(C) to update the pe-
riod of underpayment for the section 1446
withholding tax. Additionally, the due
date for returns of banks with respect to
common trust funds, commonly filed on
Form 1065, is administratively tied to the
due date of Form 1065, so these regula-
tions update § 1.6032–1 to clarify that the
due date for these returns has changed.
Similarly, the annual return filed by a re-
ligious or apostolic association or corpo-
ration on Form 1065 is to be filed on the
due date of a partnership return under
section 6072(b), so these regulations up-
date § 1.6033–2(e) to clarify that the due
date for these returns has changed.
II. PATH Act
These regulations also contain con-
forming amendments to reflect that the
due date for forms in the Form W–2 se-
ries, Form W–3, and Forms 1099 –MISC
that report nonemployee compensation is
January 31 of the calendar year following
the calendar year for which the informa-
tion is being reported, as enacted by sec-
tion 201 of the PATH Act.
Dates of Applicability
These regulations are generally appli-
cable for returns filed on or after the date
of publication of this Treasury Decision.
Many of the amendments in these regula-
tions, however, reflect statutory changes
that were effective for taxable years be-
ginning after December 31, 2015, and
those statutory changes, described in the
background section of this preamble, su-
persede regulations that are amended by
this Treasury Decision. Additionally, tax-
payers may elect to apply these regula-
tions to returns filed for periods beginning
after December 31, 2015. The election is
made by filing a return by the due date or
extended due date specified in these reg-
ulations if that due date is later than the
due date specified by regulations in effect
at the time the return is filed.
Special Analyses
Certain IRS regulations, including
these regulations, are exempt from the
requirements of Executive Order 12866,
as supplemented and reaffirmed by Exec-
utive Order 13563. Therefore, a regula-
tory assessment is not required. For appli-
cability of the Regulatory Flexibility Act,
please refer to the cross-reference notice
of proposed rulemaking published else-
where in this issue of the Federal Register.
Pursuant to section 7805(f) of the Internal
Revenue Code, these temporary regula-
tions have been submitted to the Chief
Counsel for Advocacy of the Small Busi-
ness Administration for comment on the
impact on small businesses.
Drafting Information
The principal author of these regula-
tions is Jonathan R. Black of the Office of
the Associate Chief Counsel (Procedure
and Administration).
*****
Amendments to the Regulations
Accordingly, 26 CFR parts 1 and 31
are amended as follows:
PART 1—INCOME TAXES
Paragraph 1. The authority citation for
part 1 continues to read in part as follows:
Authority: 26 U.S.C. 7805***
Par. 2. Revise paragraph (b)(2)(v)(C)
and add paragraph (g) to § 1.1446 –3 to
read as follows:
§ 1.1446 –3Time and manner of
calculating and paying over the 1446 tax.
*****
(b)***
(2)***
(v)***
(C) [Reserved]. For further guidance,
see § 1.1446 –3T(b)(2)(v)(C).
*****
(g) [Reserved]. For further guidance,
see § 1.1446 –3T(g).
Par. 3. Add § 1.1446 –3T to read as
follows:
§ 1.1446 –3T Time and manner of
calculating and paying over the 1446
tax (temporary).
(a) [Reserved]. For further guidance,
see § 1.1446 –3(a).
(b) (1) [Reserved]. For further guid-
ance, see § 1.1446 –3(b)(1).
(2) (i) through (iv) [Reserved]. For fur-
ther guidance, see § 1.1446 –3(b)(2)(i)
through (iv).
(v) (A) through (B) [Reserved]. For fur-
ther guidance, see § 1.1446 –3(b)(2)(v)(A)
and (B).
(C)Period of underpayment. The pe-
riod of the underpayment set forth in sec-
tion 6655(b)(2) shall end on the earlier of
the date the partnership is required to file
Form 8804 (as provided in paragraph
(d)(1)(iii) of this section and without re-
gard to extensions), or with respect to any
portion of the underpayment, the date on
which such portion is paid.
(c) through (f) [Reserved]. For further
guidance, see § 1.1446 –3(c) through (f).
(g)Applicability date.This section ap-
plies to returns filed on or after July 20,
2017. Sections 1.1446 –3 and 1.1446 –7 (as
August 7, 2017Bulletin No. 2017–32
184

contained in 26 CFR part 1, revised April
2017) apply to returns filed before July 20,
2017.
(h)Expiration date.The applicability
of this section will expire on or before
July 17, 2020.
Par. 4. Revise paragraph (a)(1) of
§ 1.6012– 6 to read as follows:
§ 1.6012– 6 Returns by political
organizations.
(a) * * * (1) [Reserved]. For further
guidance, see § 1.6012– 6T(a)(1).
*****
Par. 5. Add § 1.6012– 6T to read as
follows:
§ 1.6012– 6T Returns by political
organizations (temporary).
(a)Requirement of return—(1)In gen-
eral.For taxable years beginning after
December 31, 1974, every political orga-
nization described in section 527(e)(1),
and every fund described in section
527(f)(3) or section 527(g), and every or-
ganization described in section 501(c) and
exempt from taxation under section
501(a) shall, if a tax is imposed on such an
organization or fund by section 527(b),
make a return of income on or before the
fifteenth day of the fourth month follow-
ing the close of the taxable year.
(2) [Reserved]. For further guidance,
see § 1.6012– 6(a)(2).
(b) [Reserved]. For further guidance,
see § 1.6012– 6(b).
(c)Applicability date.This section ap-
plies to returns filed after July 20, 2017.
Section 1.6012– 6 (as contained in 26
CFR part 1, revised April 2017) applies to
returns filed before July 20, 2017.
(d)Expiration date.The applicability
of this section will expire on or before
July 17, 2020.
Par. 6. Revise paragraph (e)(2) of
§ 1.6031(a)–1 to read as follows:
§ 1.6031(a)–1 Return of partnership
income.
*****
(e)***
(2) [Reserved]. For further guidance,
see § 1.6031(a)–1T(e)(2).
*****
Par. 7. Add § 1.6031(a)–1T to read as
follows:
§ 1.6031(a)–1T Return of partnership
income (temporary).
(a) through (d) [Reserved]. For further
guidance, see § 1.6031(a)–1(a) through (d).
(e) (1) [Reserved]. For further guid-
ance, see § 1.6031(a)–1(e)(1).
(2)Time for filing.The return of a
partnership must be filed on or before the
date prescribed by section 6072(b).
(f)Applicability date.This section ap-
plies to returns filed on or afterJuly 20,
2017. Section 1.6031(a)–1 (as contained in
26 CFR part 1, revised April 2017) applies
to returns filed before July 20, 2017.
(g)Expiration date.The applicability
of this section will expire on or before
July 17, 2020.
Par. 8. Revise § 1.6032–1 to read as
follows:
§ 1.6032–1 Returns of banks with
respect to common trust funds.
[Reserved]. For further guidance, see
§ 1.6032–1T.
Par. 9. Add § 1.6032–1T to read as
follows:
§ 1.6032–1T Returns of banks with
respect to common trust funds.
(a) Every bank (as defined in section
581) maintaining a common trust fund
shall make a return of income of the com-
mon trust fund, regardless of the amount
of its taxable income. Member banks of an
affiliated group that serve as co-trustees
with respect to a common trust fund must
act jointly in making a return for the fund.
If a bank maintains more than one com-
mon trust fund, a separate return shall be
made for each. No particular form is pre-
scribed for making the return under this
section, but Form 1065 may be used if it is
designated by the bank as the return of a
common trust fund. The return shall be
made for the taxable year of the common
trust fund and shall be filed on or before
the date prescribed by section 6072(b)
with the service center prescribed in the
relevant IRS revenue procedure, publica-
tion, form, or instructions to the form (see
§ 601.601(d)(2) of this chapter). Such re-
turn shall state specifically with respect to
the fund the items of gross income and the
deductions allowed by subtitle A of the
Code, shall include each participant’s
name and address, the participant’s pro-
portionate share of taxable income or net
loss (exclusive of gains and losses from
sales or exchanges of capital assets), the
participant’s proportionate share of gains
and losses from sales or exchanges of
capital assets, and the participant’s share
of items which enter into the determina-
tion of the tax imposed by section 56. See
§§ 1.584 –2 and 1.58 –5. If the common
trust fund is maintained by two or more
banks that are members of the same affil-
iated group, the return must also identify
the member bank in the group that has
contributed each participant’s property or
money to the fund. A copy of the plan of
the common trust fund must be filed with
the return. If, however, a copy of such
plan has once been filed with a return, it
need not again be filed if the return con-
tains a statement showing when and
where it was filed. If the plan is amended
in any way after such copy has been filed,
a copy of the amendment must be filed
with the return for the taxable year in
which the amendment was made. For the
signing of a return of a bank with respect
to common trust funds, see § 1.6062–1,
relating to the manner prescribed for the
signing of a return of a corporation.
(b) This section applies to returns filed
on or after July 20, 2017. Section
1.6032–1 (as contained in 26 CFR part 1,
revised April 2017) applies to taxable
years beginning before July 20, 2017.
(c) The applicability of this section will
expire on or before July 17, 2020.
Par. 10. Revise paragraph (e) of
§ 1.6033–2 to read as follows:
§ 1.6033–2 Returns by exempt
organizations (taxable years beginning
after December 31, 1969) and returns
by certain nonexempt organizations
(taxable years beginning after December
31, 1980).
*****
(e) [Reserved]. For further guidance,
see § 1.6033–2T(e).
*****
Par. 11. Add § 1.6033–2T to read as
follows:
Bulletin No. 2017–32August 7, 2017
185

§ 1.6033–2T Returns by exempt
organizations (taxable years beginning
after December 31, 1969) and returns
by certain nonexempt organizations
(taxable years beginning after December
31, 1980) (temporary).
(a) through (d) [Reserved]. For further
guidance, see § 1.6033–2(a) through (d).
(e)Time and place for filing.The
annual return required by this section
shall be filed on or before the 15th day
of the fifth calendar month following the
close of the period for which the return
is required to be filed. The annual return
on Form 1065 required to be filed by a
religious or apostolic association or cor-
poration shall be filed on or before the
date prescribed by section 6072(b).
Each such return shall be filed in accor-
dance with the instructions applicable
thereto.
(f) through (j) [Reserved]. For further
guidance, see § 1.6033–2(f) through (j).
(k)Applicability date.This section ap-
plies to returns filed on or after July 20,
2017. Section 1.6033–2 (as contained in
26 CFR part 1, revised April 2017) applies
to returns filed before July 20, 2017.
(l)Expiration date.The applicability of
this section will expire on or before July
17, 2020.
Par. 12. Revise paragraph (a)(3)(ii) of
§ 1.6041–2 to read as follows:
§ 1.6041–2 Return of information as to
payments to employees.
(a)***
(3)***
(ii) [Reserved]. For further guidance,
see § 1.6041–2T(a)(3)(ii).
*****
Par. 13. Add § 1.6041–2T to read as
follows:
§ 1.6041–2T Return of information as to
payments to employees (temporary).
(a) (1) through (2) [Reserved]. For fur-
ther guidance, see § 1.6041–2(a)(1) and
(2).
(3) (i) [Reserved]. For further guid-
ance, see § 1.6041–2(a)(3)(i).
(ii)Exception.In a case where an em-
ployer is not required to file Forms W–3
and W–2 under § 31.6011(a)– 4 or
§ 31.6011(a)–5 of this chapter, returns on
Forms W–3 and W–2 required under this
paragraph (a) for any calendar year shall
be filed on or before January 31 of the
following year.
(b) through (c) [Reserved]. For further
guidance, see § 1.6041–2(b) through (c).
(d)Applicability date.This section ap-
plies to returns filed on or after July 20,
2017. Section 1.6041–2 (as contained in
26 CFR part 1, revised April 2017) ap-
plies to returns filed before July 20,
2017.
(e)Expiration date.The applicability
of this section will expire on or before
July 17, 2020.
Par. 14. Revise § 1.6041– 6 to read as
follows:
§ 1.6041– 6 Returns made on Forms
1096 and 1099 under section 6041;
contents and time and place for filing.
[Reserved]. For further guidance, see
§ 1.6041– 6T.
Par. 15. Add § 1.6041– 6T to read as
follows:
§ 1.6041– 6T Returns made on Forms
1096 and 1099 under section 6041;
contents and time and place for filing
(temporary).
(a)In general.Except as provided in
paragraph (b) of this section, returns made
under section 6041 on Forms 1096 and
1099 for any calendar year shall be filed
on or before February 28 (March 31 if
filed electronically) of the following year
with any of the Internal Revenue Service
Centers, the addresses of which are listed
in the instructions for such forms. The
name and address of the person making
the payment and the name and address of
the recipient of the payment shall be
stated on Form 1099. If the present ad-
dress of the recipient is not available, the
last known post office address must be
given. See section 6109 and the regula-
tions thereunder for rules requiring the
inclusion of identifying numbers in Form
1099.
(b)Exception.Returns made on Form
1099 reporting nonemployee compensa-
tion shall be filed on or before January 31
of the year following the calendar year to
which such returns relate.
(c)Applicability date.This section
applies to returns filed on or after July
20, 2017. Section 1.6041– 6 (as con-
tained in 26 CFR part 1, revised April
2017) applies to returns filed before July
20, 2017.
(d)Expiration date.The applicability
of this section will expire on or before
July 17, 2020.
Par. 16. Revise paragraphs (a) and
(d)(1) and (2) of § 1.6072–2 to read as
follows:
§ 1.6072–2 Time for filing returns of
corporations.
(a) [Reserved]. For further guidance,
see § 1.6072–2T(a).
*****
(d)***
(1) [Reserved]. For further guidance,
see § 1.6072–2T(d)(1); and
(2) [Reserved]. For further guidance,
see § 1.6072–2T(d)(2).
*****
Par. 17. Add § 1.6072–2T to read as
follows:
§ 1.6072–2T Time for filing returns of
corporations (temporary).
(a)Domestic and certain foreign cor-
porations
—(1)In general—(i)C corpo-
rations.Except as provided in paragraph
(a)(2) of this section, the income tax re-
turn required under section 6012 of a do-
mestic C corporation (as defined in sec-
tion 1361(a)(2)) or of a foreign C
corporation having an office or place of
business in the United States shall be filed
on or before the fifteenth day of the fourth
month following the close of the taxable
year.
(ii)S corporations.The income tax re-
turn required under section 6012 and 6037
of an S corporation (as defined in section
1361(a)(1)) shall be filed on or before the
fifteenth day of the third month following
the close of the taxable year.
(2)Exception.For taxable years begin-
ning before January 1, 2026, the income
tax return of a C corporation described in
paragraph (a)(1)(i) of this section that has
a taxable year that ends on June 30 shall
be filed on or before the fifteenth day of
the third month following the close of the
taxable year. For purposes of this para-
graph (a)(2), the return for a short period
(within the meaning of section 443) that
August 7, 2017Bulletin No. 2017–32
186

ends on any day in June shall be treated as
the return for a taxable year that ends on
June 30.
(b) through (c) [Reserved]. For further
guidance, see § 1.6072–2(b) and (c).
(d) introductory text [Reserved]. For
further guidance, see § 1.6072–2(d) intro-
ductory text.
(1)Section 521 associations.A farm-
ers’, fruit growers’, or like association,
organized and operated in compliance
with the requirements of section 521 and
§ 1.521–1; and
(2)Section 1381 corporations.For a
taxable year beginning after December
31, 1962, a corporation described in sec-
tion 1381(a)(2), which is under a valid
enforceable written obligation to pay
patronage dividends (as defined in sec-
tion 1388(a) and paragraph (a) of
§ 1.1388 –1) in an amount equal to at
least 50 percent of its net earnings from
business done with or for its patrons, or
which paid patronage dividends in such
an amount out of the net earnings from
business done with or for patrons during
the most recent taxable year for which it
had such net earnings. Net earnings for
this purpose shall not be reduced by any
taxes imposed by Subtitle A of the Code
and shall not be reduced by dividends
paid on capital stock or other proprie-
tary interest.
(e) through (f) [Reserved]. For further
guidance, see § 1.6072–2(e) and (f).
(g)Applicability date.This section
applies to returns filed on or after July
20, 2017. Section 1.6072–2 (as con-
tained in 26 CFR part 1, revised April
2017) applies to returns before July 20,
2017.
(h)Expiration date.The applicability
of this section will expire on or before
July 17, 2020.
Par. 18. Revise paragraph (a) of
§ 1.6081–1 to read as follows:
§ 1.6081–1 Extension of time for filing
returns.
(a) [Reserved]. For further guidance,
see § 1.6081–1T(a).
*****
Par. 19. Add § 1.6081–1T to read as
follows:
§ 1.6081–1T Extension of time for filing
returns (temporary).
(a)In general.The Commissioner is
authorized to grant a reasonable extension
of time for filing any return, declaration,
statement, or other document that relates
to any tax imposed by subtitle A of the
Code and that is required under the pro-
visions of subtitle A or F of the Code
or the regulations thereunder. However,
other than in the case of taxpayers who are
abroad or as specified in section 6081(b),
such extensions of time shall not be
granted for more than six months, and the
extension of time for filing the return of a
DISC (as defined in section 992(a)), as
specified in section 6072(b), shall not be
granted. Except in the case of an extension
of time pursuant to § 1.6081–5, an exten-
sion of time for filing an income tax return
shall not operate to extend the time for the
payment of the tax unless specified to the
contrary in the extension. For rules relat-
ing to extensions of time for paying tax,
see § 1.6161–1.
(b) [Reserved]. For further guidance,
see § 1.6081–1(b).
(c)Applicability date.This section ap-
plies to requests for extension of time to
file returns on or after July 20, 2017. Sec-
tion 1.6081–1 (as contained in 26 CFR
part 1, revised April 2017) applies to re-
quests for extension of time to file returns
before July 20, 2017.
(d)Expiration date.The applicability
of this section will expire on or before
July 17, 2020.
Par. 20. Revise paragraph (a)(1) of
§ 1.6081–2 to read as follows:
§ 1.6081–2 Automatic extension of time
to file certain returns filed by
partnerships.
(a) * * * (1) [Reserved]. For further
guidance, see § 1.6081–2T(a)(1).
*****
Par. 21. Add § 1.6081–2T to read as
follows:
§ 1.6081–2T Automatic extension of time
to file certain returns filed by
partnerships (temporary).
(a)In general.(1) A partnership re-
quired to file Form 1065, “U.S. Partner-
ship Return of Income,” or Form 8804,
“Annual Return for Partnership Withhold-
ing Tax,” for anytaxable year will be
allowed an automatic six-month exten-
sion of time to file the return after the
date prescribed for filing the return if the
partnership files an application under
this section in accordance with para-
graph (b) of this section. No additional
extension will be allowed pursuant to
§ 1.6081–1(b) beyond the automatic six-
month extension provided by this sec-
tion. In the case of a partnership de-
scribedin§1.6081–5(a)(1),the
automatic extension of time to file al-
lowed under this section runs concur-
rently with an extension of time to file
granted pursuant to § 1.6081–5.
(2) [Reserved]. For further guidance,
see § 1.6081–2(a)(2).
(b) through (g) [Reserved]. For further
guidance, see § 1.6081–2(b) through (g).
(h)Applicability date.This section ap-
plies to applications for an automatic ex-
tension of time to file the partnership re-
turns listed in paragraph (a) of this section
on or after July 20, 2017. Section
1.6081–2 (as contained in 26 CFR part 1,
revised April 2017) applies to applications
for an automatic extension of time to file
before July 20, 2017.
(i)Expiration date.The applicability of
this section will expire on or before July
17, 2020.
Par. 22. Revise the introductory text of
paragraph (a), redesignate paragraph (e)
as paragraph (g), revise the heading of
newly redesignated paragraph (g), and add
paragraphs (e) and (f) to § 1.6081–3 to
read as follows:
§ 1.6081–3 Automatic extension of time
for filing corporation income tax
returns.
(a) introductory text [Reserved]. For
further guidance, see § 1.6081–3T(a) in-
troductory text.
*****
(e) [Reserved]. For further guidance,
see § 1.6081–3T(e).
(f) [Reserved]. For further guidance,
see § 1.6081–3T(f).
(g)Applicability dates.***
Par. 23. Add § 1.6081–3T to read as
follows:
Bulletin No. 2017–32August 7, 2017
187

§ 1.6081–3T Automatic extension of time
for filing corporation income tax returns
(temporary).
(a)In general.Except as provided in
paragraphs (e) and (f) of this section, a
corporation or an affiliated group of cor-
porations filing a consolidated return will
be allowed an automatic 6-month exten-
sion of time to file its income tax return
after the date prescribed for filing the re-
turn if the following requirements are met.
(1) through (4) [Reserved]. For further
guidance, see § 1.6081–3(a)(1) through
(4).
(b) through (d) [Reserved]. For further
guidance, see § 1.6081–3(b) through (d).
(e)Exception.In the case of any return
for a taxable year of a C corporation that
ends on June 30 and begins before Janu-
ary 1, 2026, the first sentence of paragraph
(a) of this section shall be applied by
substituting “7-month” for “6-month.”
For purposes of this paragraph (e), the
return for a short period (within the mean-
ing of section 443) that ends on any day in
June shall be treated as the return for a
taxable year that ends on June 30.
(f)Cross reference.For provisions re-
lating to extensions of time to file Form
1120 –POL, “U.S. Income Tax Return
for Certain Political Organizations,” see
§ 1.6081–9.
(g)Applicability date.This section ap-
plies to requests for extension of time to
file corporation income tax returns on or
after July 20, 2017. Section 1.6081–3 (as
contained in 26 CFR part 1, revised April
2017) applies to applications for an auto-
matic extension of time to file before July
20, 2017.
(h)Expiration date.The applicability
of this section will expire on or before
July 17, 2020.
Par. 24. Revise paragraph (a)(1) of
§ 1.6081–5 to read as follows:
§ 1.6081–5 Extensions of time in the
case of certain partnerships,
corporations and U.S. citizens and
residents.
(a)***
(1) [Reserved]. For further guidance,
see § 1.6081–5T(a)(1);
*****
Par. 25. Add § 1.6081–5T to read as
follows:
§ 1.6081–5T Extensions of time in the
case of certain partnerships,
corporations and U.S. citizens and
residents (temporary).
(a) introductory text [Reserved]. For
further guidance, see § 1.6081–5(a) intro-
ductory text.
(1) Partnerships, which are required
under section 6072(b) to file returns on the
fifteenth day of the third month following
the close of the taxable year of the part-
nership, that keep their records and books
of account outside the United States and
Puerto Rico;
(2) through (6) [Reserved]. For further
guidance, see § 1.6081–5(a)(2) through
(6).
(b) through (e) [Reserved]. For further
guidance, see § 1.6081–5(b) through (e).
(f) This section applies to returns filed
on or after July 20, 2017. Section
1.6081–5 (as contained in 26 CFR part 1,
revised April 2017) applies to applications
for an automatic extension of time to file
returns before July 17, 2020.
(g) The applicability of this section
will expire on or before July 17, 2020.
Par. 26. Revise paragraph (a)(1) of
§ 1.6081– 6 to read as follows:
§ 1.6081– 6 Automatic extension of time
to file estate or trust income tax return.
(a) * * * (1) [Reserved]. For further
guidance, see § 1.6081– 6T(a)(1).
*****
Par. 27. Add § 1.6081– 6T to read as
follows:
§ 1.6081– 6T Automatic extension of
time to file estate or trust income tax
return (temporary).
(a)In general.(1) Except as provided
in paragraph (a)(2) of this section, any
estate, including but not limited to an es-
tate defined in section 2031, or trust re-
quired to file an income tax return on
Form 1041, “U.S. Income Tax Return for
Estates and Trusts,” will be allowed an
automatic five and one-half month exten-
sion of time to file the return after the date
prescribed for filing the return if the estate
or trust files an application under this sec-
tion in accordance with paragraph (b) of
this section. No additional extension will
be allowed pursuant to § 1.6081–1(b) be-
yond the automatic five and one-half
month extension provided by this section.
(2) [Reserved]. For further guidance,
see § 1.6081– 6(a)(2).
(b) through (f) [Reserved]. For further
guidance, see § 1.6081– 6(b) through (f).
(g)Applicability date.This section ap-
plies to applications for an automatic ex-
tension of time to file an estate or trust
income tax return on or after July 20,
2017. Section 1.6081– 6 (as contained in
26 CFR part 1, revised April 2017) applies
to applications for an automatic extension
of time to file a return before July 20,
2017.
(h)Expiration date.The applicability
of this section will expire on or before
July 17, 2020.
Par. 28. Revise paragraphs (a), (b)(1)
and (3), (c), (d), and (e), of § 1.6081–9 to
read as follows:
§ 1.6081–9 Automatic extension of time
to file exempt or political organization
returns.
(a) [Reserved]. For further guidance,
see § 1.6081–9T(a).
(b)***
(1) [Reserved]. For further guidance,
see § 1.6081–9T(b)(1);
*****
(3) [Reserved]. For further guidance,
see § 1.6081–9T(b)(3); and
*****
(c) [Reserved]. For further guidance,
see § 1.6081–9T(c).
(d) [Reserved]. For further guidance,
see § 1.6081–9T(d).
(e) [Reserved]. For further guidance,
see § 1.6081–9T(e).
*****
Par. 29. Add § 1.6081–9T to read as
follows:
§ 1.6081–9T Automatic extension of time
to file exempt or political organization
returns (temporary).
(a)In general.An entity required to file
a return on a form in the Form 990 series
(Form 990, “Return of Organization Ex-
empt From Income Tax,” Form 990 –BL,
“Information and Initial Excise Tax Re-
turn for Black Lung Benefit Trusts and
Certain Related Persons,” Form 990 –EZ,
“Short Form Return of Organization Ex-
empt From Income Tax,” Form 990 –PF,
August 7, 2017Bulletin No. 2017–32
188

“Return of Private Foundation,” and Form
990 –T, “Exempt Organization Business
Tax Return”), Form 1041–A, “U.S. Infor-
mation Return-Trust Accumulation of
Charitable Amounts,” Form 1120 –POL,
“U.S. Income Tax Return for Certain Po-
litical Organizations,” Form 4720, “Re-
turn of Certain Excise Taxes Under Chap-
ters 41 and 42 of the Internal Revenue
Code,” Form 5227, “Split-Interest Trust
Information Return,” Form 6069, “Return
of Excise Tax on Excess Contributions to
Black Lung Benefit Trust Under Section
4953 and Computation of Section 192 De-
duction,” and Form 8870, “Information
Return for Transfers Associated With
Certain Personal Benefit Contracts,” will
be allowed an automatic six-month exten-
sion of time to file the return after the date
prescribed for filing if the entity files an
application in accordance with paragraph
(b) of this section.
(b) introductory text [Reserved]. For
further guidance, see § 1.6081–9(b) intro-
ductory text.
(1) Be submitted on Form 7004, “Ap-
plication for Automatic Extension of
Time to File Certain Business Income
Tax, Information, and Other Returns” (in
the case of an extension of time to file
Form 1120 –POL), Form 8868, “Applica-
tion for Automatic Extension of Time to
File an Exempt Organization Return” (in
the case of an extension of time to file any
other return listed in paragraph (a) of this
section), or in any other manner as may be
prescribed by the Commissioner;
(2) [Reserved]. For further guidance,
see § 1.6081–9(b)(2);
(3) Show the full amount properly es-
timated as tentative tax for the entity for
the taxable year; and
(4) [Reserved]. For further guidance,
see § 1.6081–9(b)(4).
(c)Termination of automatic exten-
sion.The Commissioner may terminate an
automatic extension at any time by mail-
ing to the entity a notice of termination.
The notice must be mailed at least 10 days
prior to the termination date designated in
such notice. The notice of termination
must be mailed to the address shown on
the application for extension or to the en-
tity’s last known address. For further
guidance regarding the definition of last
known address, see § 301.6212–2 of this
chapter.
(d)Penalties.See sections 6651 and
6652(c) for failure to file a return or fail-
ure to pay the amount shown as tax on the
return.
(e)Coordination with § 1.6081–1.No
extension of time will be granted under
§ 1.6081–1 for filing a return listed in
paragraph (a) of this section until an au-
tomatic extension has been allowed pur-
suant to this section.
(f)Applicability date.This section ap-
plies to requests for extensions of time to
file returns listed in paragraph (a) of this
section on or after July 20, 2017. Sections
1.6081–3 and 1.6081–9 (as contained in
26 CFR part 1, revised April 2017) apply
to requests for extensions before July 20,
2017.
(g)Expiration date.The applicability
of this section will expire on or before
July 17, 2020.
PART 31 — EMPLOYMENT TAXES
AND COLLECTION OF INCOME
TAX AT THE SOURCE
Par. 30. The authority citation for part
31 continues to read in part as follows:
Authority: 26 U.S.C. 7805***
Par. 31. Revise paragraph (a)(3) of
§ 31.6071(a)–1 to read as follows:
§ 31.6071(a)–1 Time for filing returns
and other documents.
(a)***
(3) [Reserved]. For further guidance,
see § 31.6071(a)–1T(a)(3).
*****
Par. 32. Add § 31.6071(a)–1T to read
as follows:
§ 31.6071(a)–1T Time for filing returns
and other documents (temporary).
(a)Federal Insurance Contributions
Act and income tax withheld from wages
and from nonpayroll payments. (1)
through (2) [Reserved]. For further guid-
ance, see § 31.6071(a)–1(a)(1) and (2).
(3)Information returns—(i)General
rule.Each information return in respect of
wages as defined in Federal Insurance
Contributions Act or of income tax with-
held from wages as required under
§ 31.6051–2 must be filed on or before
January 31 of the year following the cal-
endar year for which it is made, except
that, if a tax return under § 31.6011(a)–
5(a) is filed as a final return for a period
ending prior to December 31, the infor-
mation return must be filed on or before
the last day of the first calendar month
following the period for which the tax
return is filed.
(ii)Expedited filing.If an employer
who is required to make a return pursuant
to § 31.6011(a)–1 or § 31.6011(a)– 4 is
required to make a final return on Form
941, or a variation thereof, under
§ 31.6011(a)– 6(a)(1) (relating to the final
return for Federal Insurance Contributions
Act taxes and income tax withholding
from wages), the return which is required
to be made under § 31.6051–2 must be
filed on or before the last day of the first
calendar month following the period for
which the final return is filed. The require-
ments set forth in this paragraph (a)(3)(ii)
do not apply to employers with respect to
employees whose wages are for domestic
service in the private home of the em-
ployer. See § 31.6011(a)–1(a)(3).
(b) through (f) [Reserved]. For further
guidance, see § 31.6071(a)–1(b) through
(f).
(g)Applicability date.This section ap-
plies to returns filed after July 20, 2017.
Section 31.6071(a)–1 (as contained in 26
CFR part 31, revised April 2017) applies
to returns filed before July 20, 2017.
(h)Expiration date.The applicability
of this section will expire on or before
July 17, 2020.
Kirsten Wielobob,
Deputy Commissioner for Services and
Enforcement.
Approved: July 7, 2017.
Tom West,
Tax Legislative Counsel.
(Filed by the Office of the Federal Register on July 18, 2017,
4:15 p.m., and published in the issue of the Federal Register
for Jul7 20, 2017, 82 F.R. 33441.)
Bulletin No. 2017–32August 7, 2017
189

Part III. Administrative, Procedural, and Miscellaneous
Extension of Guidance in
Notice 2015–77 for
Participants in the HFA
Hardest Hit Fund
Notice 2017–40
PURPOSE
This notice amplifies Notice 2015–77,
2015– 47 I.R.B. 676, with respect to the
Treasury Department’s Housing Finance
Agency Innovation Fund for the Hardest-
Hit Housing Markets (HFA Hardest Hit
Fund) by extending through taxable year
2021 the safe harbor method for comput-
ing a homeowner’s deduction for pay-
ments made on a home mortgage and the
relief for mortgage servicers and state
housing finance agencies (State HFAs)
from penalties relating to information re-
porting. In addition, this notice amplifies
Rev. Proc. 2011–55, 2011– 47 I.R.B. 793,
by extending its scope and effective date
through calendar year 2021 for the HFA
Hardest Hit Fund.
BACKGROUND
Notice 2015–77 provides guidance on
the federal income tax consequences of,
and information reporting obligations for,
payments made to or on behalf of finan-
cially distressed homeowners under pro-
grams designed by State HFAs (State Pro-
grams) with funds allocated from the HFA
Hardest Hit Fund. An updated list of State
Programs for which the Treasury Depart-
ment approves funding is available at
www.treasury.gov/HHF. All of these pro-
grams are covered by Rev. Proc. 2011–55
and this notice.
Rev. Proc. 2011–55, as amplified by
Notice 2013–7, 2013– 6 I.R.B. 477, and
Notice 2015–77, specifies the IRS office
to which State HFAs should send the
statement required by Notice 2015–77,
and provides that State HFAs may, at their
option, use Form 1098 –MA,Mortgage
Assistance Payments, to provide the infor-
mation required by that notice. Rev. Proc.
2011–55 applies to State HFAs that make
payments to mortgage servicers under a
State Program. Notice 2015–77 extends
the effective date of Rev. Proc. 2011–55
through 2017.
APPLICATION
Income Tax Consequences to
Homeowners
For taxable years 2010 through 2021, a
homeowner may deduct on his or her fed-
eral income tax return the lesser of—
•the sum of all payments on the home
mortgage that the homeowner actually
makes during a taxable year to the
mortgage servicer or the State HFA;
and
•the sum of amounts shown on Form
1098,Mortgage Interest Statement, for
mortgage interest received, real prop-
erty taxes, and mortgage insurance
premiums (if deductible for the taxable
year under § 163(h)(3)(E)).
This safe harbor method of computing the
homeowner’s deduction applies for a tax-
able year if (1) the homeowner meets the
requirements of §§ 163 and 164 to deduct
all of the mortgage interest on the loan
and all of the real property taxes on the
principal residence, and (2) the home-
owner participates in a State Program in
which the program payments could be
used to pay interest on the home mort-
gage.
Information Reporting Obligations
The Service will not assert penalties
under §§ 6721 and 6722 against a mort-
gage servicer that reports on Forms 1098
payments received under a State Program
during calendar years 2011 through 2021
if the servicer notifies homeowners that
the amounts reported on the Form 1098
are overstated because they include gov-
ernment subsidy payments.
The Service will not assert penalties
under §§ 6721 and 6722 against any State
HFA for failing to file and furnish Forms
1098 for calendar years 2011 through
2021 if the State HFA provides each ho-
meowner and the IRS a statement setting
forth (1) the homeowner’s name and tax-
payer identification number (TIN), and (2)
the amount of payments the State HFA
made to the mortgage servicer under the
State Program during that year (separately
stating the amount the State HFA paid and
the amount the homeowner paid). Except
as provided in Rev. Proc. 2011–55 regard-
ing use of Form 1098 –MA, the statement
the State HFA provides to the IRS must be
a single statement that separately lists the
names, TINs, and relevant payment
amounts for each homeowner.
For calendar years 2011 through 2021,
State HFAs may, at their option, use Form
1098 –MA in accordance with Rev. Proc.
2011–55 to provide the information de-
scribed in the preceding paragraph instead
of filing a single statement for the calen-
dar year.
EFFECT ON OTHER DOCUMENTS
(1) Notice 2015–77 is amplified with
respect to the HFA Hardest Hit Fund by
extending the guidance relating to (a) the
safe harbor method for computing a hom-
eowner’s deduction for payments made on
a home mortgage through taxable year
2021, and (b) information reporting for
those payments through calendar year
2021.
(2) Rev. Proc. 2011–55 is amplified by
extending its scope and effective date
through calendar year 2021 for the HFA
Hardest Hit Fund.
DRAFTING INFORMATION
The principal author of this notice is
Suzanne R. Sinno of the Office of Asso-
ciate Chief Counsel (Income Tax and Ac-
counting). For further information regard-
ing this notice, contact Ms. Sinno (202)
317-4718 (not a toll-free number).
August 7, 2017Bulletin No. 2017–32
190

Part IV. Items of General Interest
Notice of Proposed
Rulemaking by Cross-
reference to Temporary
Regulations.
Return Due Date and
Extended Due Date
Changes
REG–128483–15
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION:Notice of proposed rule-
making by cross-reference to temporary
regulations.
SUMMARY: In the Rules and Regula-
tions section of this issue of theInternal
Revenue Bulletin, the IRS is issuing tem-
porary regulations that update the due
dates and extensions of time to file certain
tax returns and information returns. The
text of those regulations also serves as the
text of these proposed regulations.
DATES: Written or electronic comments
and requests for a public hearing must be
received by October 18, 2017.
ADDRESSES: Send submissions to: CC:
PA:LPD:PR (REG–128483–15), Room
5203, Internal Revenue Service, P.O. Box
7604, Ben Franklin Station, Washington,
DC 20044. Submissions may be hand-
delivered between the hours of 8 a.m. and
4 p.m. to CC:PA:LPD:PR (REG–128483–
15), Courier’s Desk, Internal Revenue
Service, 1111 Constitution Avenue, NW.,
Washington, DC, or sent via the Federal
eRulemaking Portal at www.regulations.
gov (IRS REG–128483–15).
FOR FURTHER INFORMATION CON-
TACT:Concerning these proposed regu-
lations, Jonathan R. Black, (202) 317-
6845; concerning submissions of com-
ments and/or requests for a hearing,
Regina Johnson (202) 317-6901 (not toll-
free numbers).
SUPPLEMENTARY INFORMATION:
Background and Explanation of
Provisions
Temporary regulations in the Rules
and Regulations section of this issue of
theInternal Revenue Bulletinamend 26
CFR parts 1 and 31. The temporary regu-
lations update the due dates for the in-
come tax returns of corporations and part-
nerships to reflect section 2006(a) of the
Surface Transportation and Veterans
Health Care Choice Improvement Act of
2015 (the Surface Transportation Act),
Public Law No. 114 – 41, 129 Stat. 443
(2015), which amended section 6072 of
the Internal Revenue Code. Additionally,
the temporary regulations change the du-
ration of automatic extensions of time to
file certain tax returns and information
returns. The temporary regulations also
update the information return due dates to
reflect section 201 of the Protecting
Americans from Tax Hikes Act of 2015
(PATH Act), Public Law No. 114 –113,
Div. Q, 129 Stat. 2242 (2015). The text of
those temporary regulations also serves as
the text of these proposed regulations, ex-
cept that the proposed regulations are pro-
posed to be applicable for returns filed on
or after the date a Treasury Decision in-
corporating them as final regulations is
published in theFederal Register. The
preamble to the temporary regulations ex-
plains the temporary regulations and these
proposed regulations.
Special Analysis
Certain IRS regulations, including
these, are exempt from the requirements
of Executive Order 12866, as supple-
mented and reaffirmed by Executive Or-
der 13563. Therefore, a regulatory assess-
ment is not required. These regulations do
not impose a collection of information on
small entities, therefore the Regulatory
Flexibility Act (5 U.S.C. chapter 6) does
not apply. These regulations only update
the due dates and extensions of time to file
certain collections of information and in-
clude some existing regulatory language
concerning collections of information that
affect small entities for the convenience of
the reader. Pursuant to section 7805(f) of
the Internal Revenue Code, these pro-
posed regulations have been submitted to
the Chief Counsel for Advocacy of the
Small Business Administration for com-
ment on the impact on small businesses.
Comments and Requests for Public
Hearing
Before these proposed regulations are
adopted as final regulations, consideration
will be given to any comments that are
submitted timely to the IRS as prescribed
inthepreambleunderthe“AD-
DRESSES” heading. Treasury and the
IRS request comments on all aspects of
the proposed regulations. All comments
submitted will be made available at www.
regulations.gov or upon request. A public
hearing will be scheduled if requested in
writing by any person that timely submits
written comments. If a public hearing is
scheduled, notice of the date, time, and
place for the public hearing will be pub-
lished in theFederal Register.
Drafting Information
The principal author of these regula-
tions is Jonathan R. Black of the Office of
the Associate Chief Counsel (Procedure
and Administration).
*****
Proposed Amendments to the
Regulations
Accordingly, 26 CFR parts 1 and 31
are proposed to be amended as follows:
PART 1—INCOME TAXES
Paragraph 1. The authority citation for
part 1 continues to read in part as follows:
Authority: 26 U.S.C. 7805***
Par. 2. Revise paragraph (b)(2)(v)(C)
and add paragraph (g) to § 1.1446 –3 to
read as follows:
§ 1.1446 –3 Time and manner of
calculating and paying over the 1446 tax.
*****
(b)***
(2)***
(v)***
Bulletin No. 2017–32August 7, 2017
191

(C) [The text of proposed § 1.1446 –
3(b)(2)(v)(C) is the same as the text of
§ 1.1446 –3T(b)(2)(v)(C) published else-
where in this issue of theInternal Reve-
nue Bulletin].
*****
(g)Applicability date.The require-
ments of paragraph (b)(2)(v)(C) of this
section are applicable for returns filed on
or after the date a Treasury Decision in-
corporating these amendments as final
regulations is published in theFederal
Register.
Par. 3. Revise paragraph (a)(1) and add
paragraph (c) to § 1.6012– 6 to read as
follows:
§ 1.6012– 6 Returns by political
organizations.
(a)***(1)[The text of proposed
§ 1.6012– 6(a)(1) is the same as the text of
§ 1.6012– 6T(a)(1) published elsewhere in
this issue of theInternal Revenue Bulle-
tin].
*****
(c)Applicability date.The require-
ments of paragraph (a)(1) of this section
are applicable for returns filed on or after
the date a Treasury Decision incorporat-
ing these amendments as final regulations
is published in theFederal Register.
Par. 4. Revise paragraphs (e)(2) and (f)
of § 1.6031(a)–1 to read as follows:
§ 1.6031(a)–1 Return of partnership
income.
*****
(e)***
(2) [The text of proposed § 1.6031(a)–
1(e)(2) is the same as the text of
§ 1.6031(a)–1T(e)(2) published elsewhere
in this issue of theInternal Revenue Bul-
letin].
*****
(f)Applicability date.The require-
ments of paragraph (e)(2) of this section
are applicable for returns filed on or after
the date a Treasury Decision incorporat-
ing these amendments as final regulations
is published in theFederal Register.
Par. 5. Revise § 1.6032–1 to read as
follows:
§ 1.6032–1 Returns of banks with
respect to common trust funds.
(a) [The text of proposed § 1.6032–1(a)
is the same as the text of § 1.6032–1T(a)
published elsewhere in this issue of the
Internal Revenue Bulletin].
(b) The requirements of paragraph (a)
of this section are applicable for returns
filed on or after the date a Treasury Deci-
sion incorporating these amendments as
final regulations is published in theFed-
eral Register.
Par. 6. Revise paragraphs (e) and (k) of
§ 1.6033–2 to read as follows:
§ 1.6033–2 Returns by exempt
organizations (taxable years beginning
after December 31, 1969) and returns
by certain nonexempt organizations
(taxable years beginning after December
31, 1980).
*****
(e) [The text of proposed § 1.6033–2(e)
is the same as the text of § 1.6033–2T(e)
published elsewhere in this issue of the
Internal Revenue Bulletin].
*****
(k)Applicability date.The require-
ments of paragraph (e) of this section are
applicable for returns filed on or after the
date a Treasury Decision incorporating
these amendments as final regulations is
published in theFederal Register.
Par. 7. Revise paragraph (a)(3)(ii) and
add paragraph (d) to § 1.6041–2 to read as
follows:
§ 1.6041–2 Return of information as to
payments to employees.
(a)***
(3)***
(ii) [The text of proposed § 1.6041–
2(a)(3)(ii) is the same as the text of
§ 1.6041–2T(a)(3)(ii) published else-
where in this issue of theInternal Reve-
nue Bulletin].
*****
(d)Applicability date.The require-
ments of paragraph (a)(3)(ii) of this sec-
tion are applicable for returns filed on or
after the date a Treasury Decision incor-
porating these amendments as final regu-
lations is published in theFederal Regis-
ter.
Par. 8. Revise § 1.6041– 6 to read as
follows:
§ 1.6041– 6 Returns made on Forms
1096 and 1099 under section 6041;
contents and time and place for filing.
(a) and (b) [The text of proposed
§ 1.6041– 6(a) and (b) is the same as the
text of § 1.6041– 6T(a) and (b) published
elsewhere in this issue of theInternal
Revenue Bulletin].
(c)Applicability date.The require-
ments of paragraphs (a) and (b) of this
section are applicable for returns filed on
or after the date a Treasury Decision in-
corporating these amendments as final
regulations is published in theFederal
Register.
Par. 9. Revise paragraphs (a) and (d)(1)
and (2) and add paragraph (g) to
§ 1.6072–2 to read as follows:
§ 1.6072–2 Time for filing returns of
corporations.
(a) [The text of proposed § 1.6072–2(a)
is the same as the text of § 1.6072–2T(a)
published elsewhere in this issue of the
Internal Revenue Bulletin].
*****
(d)***
(1) and (2) [The text of proposed
§ 1.6072–2(d)(1) and (2) is the same as
the text of § 1.6072–2T(d)(1) and (2) pub-
lished elsewhere in this issue of theInter-
nal Revenue Bulletin].
*****
(g)Applicability date.The require-
ments of paragraphs (a) and (d)(1) and (2)
of this section are applicable for returns
filed on or after the date a Treasury Deci-
sion incorporating these amendments as
final regulations is published in theFed-
eral Register.
Par. 10. Revise paragraphs (a) and (c)
of § 1.6081–1 to read as follows:
§ 1.6081–1 Extension of time for filing
returns.
(a) [The text of proposed § 1.6081–1(a)
is the same as the text of § 1.6081–1T(a)
published elsewhere in this issue of the
Internal Revenue Bulletin].
*****
(c)Applicability dates.The require-
ments of paragraph (a) of this section are
August 7, 2017Bulletin No. 2017–32
192

applicable for returns filed on or after the
date a Treasury Decision incorporating
these amendments as final regulations is
published in theFederal Register.
Par. 11. Revise paragraphs (a)(1) and
(h) of § 1.6081–2 to read as follows:
§ 1.6081–2 Automatic extension of time
to file certain returns filed by
partnerships.
(a)***(1)[The text of proposed
§ 1.6081–2(a)(1) is the same as the text of
§ 1.6081–2T(a)(1) published elsewhere in
this issue of theInternal Revenue Bulle-
tin].
*****
(h)Applicability date.The require-
ments of paragraph (a)(1) of this section
are applicable for returns filed on or after
the date a Treasury Decision incorporat-
ing these amendments as final regulations
is published in theFederal Register.
Par. 12. Revise the introductory text of
paragraph (a), redesignate paragraph (e)
as paragraph (g), revise newly redesig-
nated paragraph (g), and add paragraphs
(e) and (f) to § 1.6081–3 to read as fol-
lows:
§ 1.6081–3 Automatic extension of time
for filing corporation income tax
returns.
(a) [The text of the introductory text of
proposed § 1.6081–3(a) is the same as the
text of the introductory text of § 1.6081–
3T(a) published elsewhere in this issue of
theInternal Revenue Bulletin].
*****
(e) and (f) [The text of proposed
§ 1.6081–3(e) and (f) is the same as the
text of § 1.6081–3T(e) and (f) published
elsewhere in this issue of theInternal
Revenue Bulletin].
(g)Applicability date.The require-
ments of paragraphs (a), (e), and (f) of this
section are applicable for returns filed on
or after the date a Treasury Decision in-
corporating these amendments as final
regulations is published in theFederal
Register.
Par. 13. Revise paragraphs (a)(1) and
(f) of § 1.6081–5 to read as follows:
§ 1.6081–5 Extensions of time in the
case of certain partnerships,
corporations and U.S. citizens and
residents.
(a)***
(1) [The text of proposed § 1.6081–
5(a)(1) is the same as the text of § 1.6081–
5T(a)(1) published elsewhere in this issue
of theInternal Revenue Bulletin].
*****
(f)Applicability date.The require-
ments of paragraph (a)(1) of this section
are applicable for returns filed on or after
the date a Treasury Decision incorporat-
ing these amendments as final regulations
is published in theFederal Register.
Par. 14. Revise paragraphs (a)(1) and
(g) of § 1.6081– 6 to read as follows:
§ 1.6081– 6 Automatic extension of time
to file estate or trust income tax return.
(a)***(1)[The text of proposed
§ 1.6081– 6(a)(1) is the same as the text of
§ 1.6081– 6T(a)(1) published elsewhere in
this issue of theInternal Revenue Bulle-
tin].
*****
(g)Applicability date.The require-
ments of paragraph (a)(1) of this section
are applicable for returns filed on or after
the date a Treasury Decision incorporat-
ing these amendments as final regulations
is published in theFederal Register.
Par. 15. Revise the section heading and
paragraphs (a), (b)(1) and (3), and (c)
through (f) of § 1.6081–9 to read as fol-
lows:
§ 1.6081–9 Automatic extension of time
to file exempt or political organization
returns.
(a) [The text of proposed § 1.6081–9(a)
is the same as the text of § 1.6081–9T(a)
published elsewhere in this issue of the
Internal Revenue Bulletin].
(b)***
(1) [The text of proposed § 1.6081–
9(b)(1) is the same as the text of § 1.6081–
9T(b)(1) published elsewhere in this issue
of theInternal Revenue Bulletin].
*****
(3) [The text of proposed § 1.6081–
9(b)(3) is the same as the text of § 1.6081–
9T(b)(3) published elsewhere in this issue
of theInternal Revenue Bulletin].
*****
(c) through (e) [The text of proposed
§ 1.6081–9(c) through (e) is the same as
the text of § 1.6081–9T(c) through (e)
published elsewhere in this issue of the
Internal Revenue Bulletin].
(f)Applicability date.
The require-
ments of paragraphs (a), (b)(1) and (3),
and (c) through (e) of this section are
applicable for returns filed on or after the
date a Treasury Decision incorporating
these amendments as final regulations is
published in theFederal Register.
PART 31—EMPLOYMENT TAXES
AND COLLECTION OF INCOME
TAX AT THE SOURCE
Par. 16. The authority citation for part
31 continues to read in part as follows:
Authority: 26 U.S.C. 7805***
Par. 17. Revise paragraph (a)(3) and
add paragraph (g) to § 31.6071(a)–1 to
read as follows:
§ 31.6071(a)–1 Time for filing returns
and other documents.
(a)***
(3)[Thetextofproposed
§ 31.6071(a)–1(a)(3) is the same as the
text of § 31.6071(a)–1T(a)(3) published
elsewhere in this issue of theInternal
Revenue Bulletin]
*****
(g)Applicability date.The require-
ments of paragraph (a)(3) of this section
are applicable for returns filed on or after
the date a Treasury Decision incorporat-
ing these amendments as final regulations
is published in theFederal Register.
Kirsten Wielobob,
Deputy Commissioner for Services and
Enforcement.
(Filed by the Office of the Federal Register on July 18, 2017,
4:15 p.m., and published in the issue of the Federal Register
for Jul7 20, 2017, 82 F.R. 33467.)
Bulletin No. 2017–32August 7, 2017
193

Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the
effect:
Amplifieddescribes a situation where
no change is being made in a prior pub-
lished position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus, if
an earlier ruling held that a principle ap-
plied to A, and the new ruling holds that
the same principle also applies to B, the
earlier ruling is amplified. (Compare with
modified, below).
Clarifiedis used in those instances
where the language in a prior ruling is
being made clear because the language
has caused, or may cause, some confu-
sion. It is not used where a position in a
prior ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modifiedis used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
withamplifiedandclarified, above).
Obsoleteddescribes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used in
a ruling that lists previously published rul-
ings that are obsoleted because of changes
in laws or regulations. A ruling may also
be obsoleted because the substance has
been included in regulations subsequently
adopted.
Revokeddescribes situations where the
position in the previously published ruling
is not correct and the correct position is
being stated in a new ruling.
Supersededdescribes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a pe-
riod of time in separate rulings. If the new
ruling does more than restate the sub-
stance of a prior ruling, a combination of
terms is used. For example,modifiedand
supersededdescribes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is
self contained. In this case, the previously
published ruling is first modified and then,
as modified, is superseded.
Supplementedis used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names
in subsequent rulings. After the original
ruling has been supplemented several
times, a new ruling may be published that
includes the list in the original ruling and
the additions, and supersedes all prior rul-
ings in the series.
Suspendedis used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of
cases in litigation, or the outcome of a
Service study.
Abbreviations
The following abbreviations in current
use and formerly used will appear in ma-
terial published in the Bulletin.
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.
PTE
—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.
Bulletin No. 2017–32August 7, 2017
i

Numerical Finding List
1
Bulletin 2017–27 through 2017–32
Action on Decision:
2017-5, 2017-27 I.R.B.1
Announcements:
2017-05, 2017-27 I.R.B.5
2017-08, 2017-28 I.R.B.9
Notices:
2017-37, 2017-29 I.R.B.89
2017-38, 2017-30 I.R.B.147
2017-39, 2017-31 I.R.B.150
2017-40, 2017-32 I.R.B.190
Proposed Regulations:
REG-139633-08, 2017-31 I.R.B.175
REG-128483-15, 2017-32 I.R.B.191
REG-136118-15, 2017-28 I.R.B.9
Revenue Procedures:
2017-41, 2017-29 I.R.B.92
2017-42, 2017-29 I.R.B.124
2017-43, 2017-31 I.R.B.153
Revenue Rulings:
2017-14, 2017-27 I.R.B.2
2017-15, 2017-32 I.R.B.176
Treasury Decisions:
9819, 2017-29 I.R.B.85
9820, 2017-32 I.R.B.178
9821, 2017-32 I.R.B.181
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2017– 01 through 2017–26 is in Internal Revenue Bulletin
2017–26, dated June 27, 2017.
August 7, 2017Bulletin No. 2017–32
ii

Finding List of Current Actions on
Previously Published Items
1
Bulletin 2017–27 through 2017–32
Notices:
2015-77
Amplified by
Notice 2017-40, 2017-32 I.R.B.190
Revenue Procedures:
2016-27
Modified by
Rev. Proc. 2017-43, 2017-31 I.R.B.153
2016-27
Superseded by
Rev. Proc. 2017-43, 2017-31 I.R.B.153
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2017– 01 through 2017–26 is in Internal Revenue Bulletin
2017–26, dated June 27, 2017.
Bulletin No. 2017–32August 7, 2017
iii

INTERNAL REVENUE BULLETIN
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