# Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment; Correction
> **IRS** · Correcting amendments. · Published 2014-04-22 · Effective 2014-04-22 · 79 FR 22378
## Document
- **Document number:** 2014-09161
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 22378
- **CFR reference:** 26 CFR 1
- **Publication date:** 2014-04-22
- **Effective date:** 2014-04-22
- **Treasury docket:** TD 9658
## Abstract

This document contains corrections to final and temporary regulations (TD 9658), which were published in the Federal Register on Thursday, March 6, 2014 (79 FR 12726). The regulations relate to the withholding of tax on certain U.S. source income paid to foreign persons, information reporting and backup withholding with respect to payments made to certain U.S. persons, portfolio interest paid to nonresident alien individuals and foreign corporations, and the associated requirements governing collection, refunds, and credits of withheld amounts under these rules.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/04/22/2014-09161/withholding-of-tax-on-certain-us-source-income-paid-to-foreign-persons-information-reporting-and)
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