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Taxpayer Identification Number Rule Where Taxpayer Claims Treaty Rate and Is Entitled to an Unexpected Payment

Federal Register, November 22, 2002, Page 70310


Internal Revenue Service (IRS), Treasury.


Final regulations and removal of temporary regulations.


This document contains final regulations that provide additional guidance needed to comply with the withholding rules under section 1441 and conforming changes to the regulations under section 6109. Specifically, these final regulations provide rules that facilitate compliance by withholding agents where foreign individuals who are claiming reduced rates of withholding under an income tax treaty receive an unexpected payment from the withholding agent and do not possess the required individual taxpayer identification number.


Effective Date: These regulations are effective November 22, 2002. APPLICABILITY DATE: For dates of applicability, see Sec. Sec. 1.1441-6(h)(1) and 301.6109-1(g)(3).


In accordance with 28 U.S.C. 2112(a), the Agency designates the Associate Solicitor of Labor for Occupational Safety and Health, Office of the Solicitor of Labor, Room S-4004, U.S. Department of Labor, 200 Constitution Avenue, NW, Washington, DC 20210 to receive petitions for review of the final rule.

Further Information

Jonathan A. Sambur (202) 622-3840.