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    Subject Term: "Real estate taxes"

    1 publication with a total of 1 open recommendation
    Director: White, James R
    Phone: (202)512-3000

    1 open recommendations
    Recommendation: To provide clarity for which taxpayers with rental real estate activity must report expense payments on information returns and to provide greater information reporting, Congress may wish to consider amending the Internal Revenue Code to make all taxpayers with rental real estate activity subject to the same information reporting requirements as other taxpayers operating a trade or business.

    Agency: Congress
    Status: Open

    Comments: As of January 2018, no legislation had been identified to make owners of rental real estate subject to the same payment reporting requirements regardless of whether they engaged in a trade or business under current law. In the 112th Congress, Congress enacted the Small Business Jobs Act of 2010 (Public Law 111-240), which contained a provision that required, in general, persons receiving rental income from real estate to be considered engaged in a trade or business and therefore subject to the reporting requirements of section 6041 of the Internal Revenue Code, which was consistent with GAO's August 2008 matter for congressional consideration. However, Congress repealed the provision on April 14, 2011, by section 3 of the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 (Public Law 112-9).