Regulations Relating to Withholding and Reporting Tax on Certain U.S. Source Income Paid to Foreign Persons; Correcting Amendment
other · IRS · Rule · Published 2020-03-06 · Effective 2020-03-06 · 85 FR 13045
Document
Document number
2020-04113
Federal Register citation
85 FR 13045
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2020-03-06
Effective date
2020-03-06
Treasury docket
TD 9890
Abstract
This document contains corrections to final regulations (TD 9890) that were published in the Federal Register on Thursday, January 2, 2020. The final regulations provide guidance on certain due diligence and reporting rules applicable to persons making certain U.S. source payments to foreign person and guidance on certain aspects of reporting by foreign financial institutions on U.S. accounts.