# Information Reporting and Backup Withholding for Payment Card Transactions
> **IRS** · Final and temporary regulations. · Published 2004-07-13 · Effective 2004-07-13 · 69 FR 41938
## Document
- **Document number:** 04-15751
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 41938
- **CFR reference:** 26 CFR 31
- **Publication date:** 2004-07-13
- **Effective date:** 2004-07-13
- **Treasury docket:** TD 9136
## Abstract

This document contains final regulations relating to the information reporting requirements, information reporting penalties, and backup withholding requirements for payment card transactions. This document also contains final regulations relating to the IRS TIN Matching Program. The regulations in this document affect payors (and their authorized agents) and payees of certain reportable payments and provide guidance necessary to comply with the law.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/07/13/04-15751/information-reporting-and-backup-withholding-for-payment-card-transactions)
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