Regulations Relating to Withholding and Reporting Tax on Certain U.S. Source Income Paid to Foreign Persons
other · IRS · Rule · Published 2020-01-02 · Effective 2020-01-02 · 85 FR 192
Document
Document number
2019-27979
Federal Register citation
85 FR 192
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations; removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2020-01-02
Effective date
2020-01-02
Treasury docket
TD 9890
Abstract
This document contains final regulations that provide guidance on certain due diligence and reporting rules applicable to persons making certain U.S. source payments to foreign persons, and guidance on certain aspects of reporting by foreign financial institutions on U.S. accounts. The final regulations affect persons making certain U.S.- related payments to certain foreign persons and foreign financial institutions reporting certain U.S. accounts.