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TREAS/IRS RIN: 1545-BN73 Publication ID: Spring 2019 
Title: Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations 

This document provides a cross-reference notice of proposed rulemaking regarding withholding of tax on certain U.S. source income paid to foreign persons.  The text of the temporary regulations also serves as the text of the cross-reference notice of proposed rulemaking.  The regulations set out in this document affect persons making payments of U.S. source income to foreign persons.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 1441    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  01/06/2017  82 FR 1645   
NPRM Comment Period End  04/06/2017 
Final Action  09/00/2019 
Additional Information: REG-134247-16 Drafting attorney: Subin Seth (202) 317-6942 Reviewing attorney: John Sweeney (202) 317-6942 Treasury attorney: Kamela Nelan (202) 622-1540 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BN74 
Agency Contact:
Subin Seth
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6942