# Extension of Withholding to Certain Payments Made by Government Entities
> **IRS** · Final regulations. · Published 2011-05-09 · Effective 2011-05-09 · 76 FR 26583
## Document
- **Document number:** 2011-10760
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 26583
- **CFR reference:** 26 CFR 31
- **Publication date:** 2011-05-09
- **Effective date:** 2011-05-09
- **Treasury docket:** TD 9524
## Abstract

This document contains final regulations relating to withholding by government entities. These regulations reflect changes in the law made by the Tax Increase Prevention and Reconciliation Act of 2005 that require Federal, State, and local government entities to withhold income tax when making payments to persons providing property or services. These regulations affect Federal, State, and local government entities that will be required to withhold and report tax from payments to persons providing property or services and also affect the persons receiving payments for property or services from the government entities.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/05/09/2011-10760/extension-of-withholding-to-certain-payments-made-by-government-entities)
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