Guidance on Reporting Interest Paid to Nonresident Aliens
other · IRS · Rule · Published 2012-04-19 · Effective 2012-04-19 · 77 FR 23391
Document
Document number
2012-9520
Federal Register citation
77 FR 23391
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2012-04-19
Effective date
2012-04-19
Treasury docket
TD 9584
Abstract
This document contains final regulations regarding the reporting requirements for interest that relates to deposits maintained at U.S. offices of certain financial institutions and is paid to certain nonresident alien individuals. These regulations will affect commercial banks, savings institutions, credit unions, securities brokerages, and insurance companies that pay interest on deposits.