# Regulations Relating to Withholding and Reporting Tax on Certain U.S. Source Income Paid to Foreign Persons
> **IRS** · Final regulations; removal of temporary regulations. · Published 2020-01-02 · Effective 2020-01-02 · 85 FR 192
## Document
- **Document number:** 2019-27979
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 192
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/01/02/2019-27979/regulations-relating-to-withholding-and-reporting-tax-on-certain-us-source-income-paid-to-foreign)
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