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Home Policy Priorities Taxes

FATCA
  • ICI Comment Letter on Form W-9 Submitted to IRS (pdf)
    Jan 6, 2014

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Foreign Tax Issues
  • ICI Global Letter To Swiss Government Proposing Procedures By Which US Funds Establish Treaty Eligibility (pdf)
    Jun 17, 2016
  • ICI Comment Letter to FINCEN on Proposed Changes to FBAR Rules (pdf)
    May 9, 2016
  • Submission to India on Two Foreign Investment Fund Tax Issues (pdf)
    Apr 4, 2016

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Information Reporting
  • ICI Letter to IRS on Adviser Contributions to Money Market Funds (pdf)
    Jun 4, 2015
  • ICI Letter to IRS Regarding Form 8949 and 1940 Act-Registered Funds (pdf)
    Mar 19, 2013
  • ICI Letter to IRS regarding Web Posting of Form 8937 (pdf)
    Apr 24, 2012

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Legislation
  • ICI Letter on Application of New Transition Tax to RICs (pdf)
    Mar 15, 2018
  • Financial Transaction Tax Resource Center
  • ICI Submission to Senate Finance Committee Tax Reform Working Group on Individual Income Tax on Tax Treatment of Municipal Bonds (pdf)
    Apr 15, 2015

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State Tax Issues
  • ICI Letter on Hawaiian REIT Tax Proposal (pdf)
    Feb 21, 2018
  • ICI Letter to Massachusetts Regarding Market Based Sourcing (pdf)
    Feb 6, 2015

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U.S. Taxation of Mutual Funds & Shareholders
  • ICI Comment Letter on Section 305(c) Proposed Regulations (pdf)
    Jul 20, 2016
  • Recommendations for 2016-2017 Treasury/IRS Priority Guidance Plan―Retirement Plan Items (pdf)
    May 16, 2016
  • ICI Letter Regarding EU Reclaims and Notice 2016-10 (pdf)
    Apr 4, 2016

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529 Plans
  • ICI Submits Letter to IRS Requesting Guidance on Recontributions to 529 Plans (pdf)
    Jan 24, 2017
  • Maine Law Requires Equal Tax Treatment of All 529 College Savings Plans, June 2003
    Jun 26, 2003
  • Letter to Illinois Supporting Conformity Between State, Federal Tax Treatment of 529 Plans (pdf)
    Apr 24, 2003

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