# Regulations Relating to Withholding and Reporting Tax on Certain U.S. Source Income Paid to Foreign Persons; Correcting Amendment
> **IRS** · Correcting amendment. · Published 2020-03-06 · Effective 2020-03-06 · 85 FR 13045
## Document
- **Document number:** 2020-04113
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 13045
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/03/06/2020-04113/regulations-relating-to-withholding-and-reporting-tax-on-certain-us-source-income-paid-to-foreign)
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