ITB 11-28: IRS Seeking Public Comments on Tax Form, Regulations, and Notice

Insurance Tax Bulletin

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

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