Withholding on Payments of Certain Gambling Winnings
other · IRS · Rule · Published 2017-09-27 · Effective 2017-09-27 · 82 FR 44925
Document
Document number
2017-20720
Federal Register citation
82 FR 44925
CFR reference
26 CFR 31
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2017-09-27
Effective date
2017-09-27
Treasury docket
TD 9824
Abstract
This document contains final regulations with respect to the withholding from, and the information reporting on, certain payments of gambling winnings from horse races, dog races, and jai alai and on certain other payments of gambling winnings. The final regulations affect both payers and payees of the gambling winnings.