# Regulations Regarding 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 amendment. · Published 2017-06-30 · Effective 2017-06-30 · 82 FR 29719
## Document
- **Document number:** 2017-13634
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 82 FR 29719
- **CFR reference:** 26 CFR 1
- **Publication date:** 2017-06-30
- **Effective date:** 2017-06-30
- **Treasury docket:** TD 9808
## Abstract

This document contains corrections to final and temporary regulations (TD 9808), which were published in the Federal Register on Friday, January 6, 2017 (82 FR 2046). These regulations are related to 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, and portfolio interest paid to nonresident alien individuals and foreign corporations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2017/06/30/2017-13634/regulations-regarding-withholding-of-tax-on-certain-us-source-income-paid-to-foreign-persons)
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