The Internal Revenue Service is requesting public comments on the following items:
- Final regulations on Federal Insurance Contributions Act (FICA) taxation of amounts underemployee benefit plans,withholding of tax on U.S. source income paid to foreign corporations, and split-dollar life insurance arrangements
- Notice 2011-44 on application requirements, retroactive restatements, and reasonable cause under Section 6033(j)
- Form 720X, Amended Quarterly Federal Excise Tax Return
