# Withholding on Payments of Certain Gambling Winnings
> **IRS** · Final regulations. · Published 2017-09-27 · Effective 2017-09-27 · 82 FR 44925
## Document
- **Document number:** 2017-20720
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 82 FR 44925
- **CFR reference:** 26 CFR 31
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2017/09/27/2017-20720/withholding-on-payments-of-certain-gambling-winnings)
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