Information Reporting of Mortgage Insurance Premiums
other · IRS · Rule · Published 2013-11-27 · Effective 2013-11-27 · 78 FR 70856
Document
Document number
2013-28381
Federal Register citation
78 FR 70856
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2013-11-27
Effective date
2013-11-27
Treasury docket
TD 9642
Abstract
This document contains final regulations that require information reporting by persons who receive mortgage insurance premiums, including prepaid premiums, aggregating $600 or more during any calendar year. The final regulations implement reporting requirements that result from the extension of the treatment of mortgage insurance premiums made by the American Taxpayer Relief Act of 2012. These regulations will affect any person who, in the course of a trade or business, receives from an individual mortgage insurance premiums that in the aggregate total $600 or more during a calendar year.