federal_register: 2020-04113

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2020-04113 Regulations Relating to Withholding and Reporting Tax on Certain U.S. Source Income Paid to Foreign Persons; Correcting Amendment Rule 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. 2020-03-06 2020 3 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 https://www.govinfo.gov/content/pkg/FR-2020-03-06/pdf/2020-04113.pdf Treasury Department; Internal Revenue Service 497,254 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...  

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