# Reporting of Nonpayroll Withheld Tax Liabilities
> **IRS** · Final regulations. · Published 1996-05-30 · Effective 1996-05-30 · 61 FR 27007
## Document
- **Document number:** 96-13398
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 27007
- **CFR reference:** 26 CFR 31
- **Publication date:** 1996-05-30
- **Effective date:** 1996-05-30
- **Treasury docket:** TD 8672
## Abstract

This document contains final regulations relating to the reporting of nonpayroll withheld income taxes under section 6011 of the Internal Revenue Code. The final regulations require a person to file Form 945, Annual Return of Withheld Federal Income Tax, only for a calendar year in which the person is required to withhold Federal income tax from nonpayroll payments.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/05/30/96-13398/reporting-of-nonpayroll-withheld-tax-liabilities)
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