# Information Reporting and Backup Withholding; Correction
> **IRS** · Correction to final regulations. · Published 1996-08-07 · Effective 1997-01-01 · 61 FR 40993
## Document
- **Document number:** 96-20125
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 40993
- **CFR reference:** 26 CFR 1
- **Publication date:** 1996-08-07
- **Effective date:** 1997-01-01
- **Treasury docket:** TD 8664
## Abstract

This document contains corrections to final regulations [TD 8664] which were published in the Federal Register on Monday, April 22, 1996 (61 FR 17572). The final regulations provide rules regarding the reporting on Form 1042-S of certain bank deposit interest paid with respect to a United States bank account to an individual who is a nonresident alien of the United States and a resident of Canada.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/08/07/96-20125/information-reporting-and-backup-withholding-correction)
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