# Guidance on Reporting Interest Paid to Nonresident Aliens
> **IRS** · Final regulations. · Published 2012-04-19 · Effective 2012-04-19 · 77 FR 23391
## Document
- **Document number:** 2012-9520
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 23391
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/04/19/2012-9520/guidance-on-reporting-interest-paid-to-nonresident-aliens)
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