Notice 2020-02: Extension of the Phase-in Period for the Enforcement and Administration of Section 871(m)

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December 16, 2019

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Issue Number: N-2020-02

Inside This Issue

Notice 2020-02 announces that Treasury and the IRS intend to amend the section 871(m) regulations to delay the effective/applicability date of certain rules in those final regulations and extends the phase-in period provided in Notice 2018-72, 2018-40 I.R.B. 522, for certain provisions of the section 871(m) regulations.

Notice 2020-02 is being issued in conjunction with the following Final Regulations, TD- 9887: https://www.federalregister.gov/documents/2019/12/17/2019-26977/dividend-equivalents-from-sources-within-the-united-states

Notice 2020-02 will be in IRB: 2020-3, dated 1/13/20.

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