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).