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Tax Issues
In connection with the Securities and Exchange Commission’s 2014 regulatory changes to money market funds, the IRS and Treasury issued tax guidance relating to the new requirements. This page includes resources and materials relating to this guidance and other money market fund tax-related issues.
- Letter to IRS and Treasury Regarding Tax Treatment of Liquidity Fees (pdf)
Sep 8, 2016
- ICI Letter to IRS on Adviser Contributions to Money Market Funds (pdf)
Jun 4, 2015
- Supplemental Letter to IRS and Treasury regarding Money Market Fund Reform Tax Guidance (pdf)
Mar 11, 2015
- ICI Comment Letter on Money Market Fund Tax Guidance (pdf)
Oct 23, 2014

Additional Money Market Fund Resources
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