# Payment Settlement Entities and IRS Reporting Requirements
> **In Focus (2-page brief)** · 2022-05-03 · `IF12095`
## Report
- **CRS ID:** IF12095
- **Series:** In Focus (2-page brief)
- **Publication date:** 2022-05-03
## Documents
- [PDF](https://www.everycrsreport.com/files/2022-05-03_IF12095_abf875cfcfeaf31a3443c3171023f4cb886429fe.pdf)
- [HTML](https://www.everycrsreport.com/files/2022-05-03_IF12095_abf875cfcfeaf31a3443c3171023f4cb886429fe.html)
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