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IRS: Extension of Withholding to Certain Payments Made by Government Entities Final Rule

Federal Register, May 9, 2011, Page 26583-26603

Agency

Internal Revenue Service (IRS), Treasury.

Action

Final regulations

Summary

This document contains final regulations relating to withholding by government entities. These regulations reflect changes in the law made by the Tax Increase Prevention and Reconciliation Act of 2005 that require Federal, State, and local  government entities to withhold income tax when making payments to persons providing property or services. These  regulations affect Federal, State, and local government entities that will be required to withhold and report tax from payments to persons providing property or services and also affect the persons receiving payments for property or services from the government entities.

Dates

Effective Date: These regulations are effective on May 9, 2011. Applicability Date: For dates of applicability, see §§ 31.3402(t)–1(d), 31.3402(t)–2(i), 31.3402(t)–3(g), 31.3402(t)–4(u), 31.3402(t)–5(e), 31.3402(t)–6(d), 31.3402(t)–7(b), 31.3406(g)–2(i), 31.6011(a)–4(d), 31.6051–5(g), 31.6071(a)–1(g), 31.6302–1(n), and 31.6302–4(e).

Further Information

A.G. Kelley, (202) 622–6040 (not a toll-free number).

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