8
(D) The entire rental real estate interest if any portion of the interest is treated as
an SSTB under § 1.199A-5(c)(2) (which provides special rules where property or
services are provided to an SSTB).
SECTION 4. EFFECTIVE DATE
This revenue procedure applies to taxable years ending after December 31,
2017. Alternatively, taxpayers and RPEs may rely on the safe harbor set forth in Notice
2019-07, 2019-09 IRB 740, for the 2018 taxable year. The contemporaneous records
requirement will not apply to taxable years beginning prior to January 1, 2020.
However, taxpayers are reminded that they bear the burden of showing the right to any
claimed deductions in all taxable years. INDOPCO, Inc. v. Comm’r, 503 U.S. 79, 84;
112 S.Ct. 1039, 1043) (1992); Interstate Transit Lines v. Comm’r, 319 U.S. 590, 593, 63
S.Ct. 1279, 1281 (1943). See also I.R.C. § 6001; Treas. Reg. § 1.6001-1(a) and (e).
SECTION 5. PAPERWORK REDUCTION ACT
.01 Collections of Information – Forms 1040, 1040-NR, 1040-SR, 1041, 1065,
and 1120S.
The collections of information in this revenue procedure are in sections 3.03(C)
and 3.03(D). The information collection requirement pursuant to section 3.03(C) is
discussed further below. The IRS intends that the collections of information pursuant to
section 3.03(D) will be conducted by way of attachment to the following:
• Form 1040, U.S. Individual Income Tax Return;
• Form 1040-NR, U.S. Nonresident Alien Income Tax Return;
• Form 1040-SR, U.S. Tax Return for Seniors;
• Form 1041, U.S. Income Tax Return for Trusts and Estates;