United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2003_register executive 2010-09-23 article Rules and Regulations D09002ee1c817e729 D09002ee1c817e7c5 United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency This document contains final regulations relating to backup withholding. These regulations clarify the method of determining whether the payor has received two notices that a payee's taxpayer identification number (TIN) is incorrect. If a payor receives two or more such notices with respect to the same account during a three-year period, the payor must begin backup withholding unless the payee provides verification of its correct TIN pursuant to the regulations. This document also contains regulations which clarify when an information return filer must solicit a payee's TIN following the receipt of a penalty notice. 68 FR 22594 https://www.govinfo.gov/app/details/FR-2003-04-29/03-10403 03-10403 fr29ap03-12 RIN 1545-BA18 4830-01-P TD 9055 https://www.govinfo.gov/app/details/FR-2003-04-29/03-10403 https://www.govinfo.gov/content/pkg/FR-2003-04-29/html/03-10403.htm https://www.govinfo.gov/content/pkg/FR-2003-04-29/pdf/03-10403.pdf Estate Taxes Excise Taxes Gift Taxes Employment Taxes Income Taxes Penalties Railroad Retirement Reporting and Recordkeeping Requirements Social Security Unemployment Compensation 3 p. 22594 22596 68 FR 22594 Title 26 Part 301 26 CFR Part 301 Title 26 Part 31 26 CFR Part 31 RIN 1545-BA18 Receipt of Multiple Notices With Respect to Incorrect Taxpayer Identification Numbers; Federal Register Vol. 68, Issue RULE 03-10403 DEPARTMENT OF THE TREASURY Internal Revenue Service 2004-01-01 TD 9055 4830-01-P 03-10403 Final regulations.

This document contains final regulations relating to backup withholding. These regulations clarify the method of determining whether the payor has received two notices that a payee's taxpayer identification number (TIN) is incorrect. If a payor receives two or more such notices with respect to the same account during a three-year period, the payor must begin backup withholding unless the payee provides verification of its correct TIN pursuant to the regulations. This document also contains regulations which clarify when an information return filer must solicit a payee's TIN following the receipt of a penalty notice.

These regulations are effective January 1, 2004. Nancy L. Rose at (202) 622-4910 (not a toll-free number). Estate Taxes Excise Taxes Gift Taxes Employment Taxes Income Taxes Penalties Railroad Retirement Reporting and Recordkeeping Requirements Social Security Unemployment Compensation Employment taxes and collection of income taxes at source, and procedure and administration: Incorrect taxpayer identification numbers; receipt of multiple notices, Vol. 68, no. 82 Office of the Federal Register, National Archives and Records Administration 2003-04-29 continuing daily deposited born digital 465 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2003-04-29 P0b002ee1809e97c7 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr29ap03 https://www.govinfo.gov/app/details/FR-2003-04-29 https://www.govinfo.gov/content/pkg/FR-2003-04-29/pdf/FR-2003-04-29.pdf https://www.govinfo.gov/content/pkg/FR-2003-04-29/xml/FR-2003-04-29.xml fdlp 22567 23020 DGPO 2010-09-23 2024-06-07 FR-2003-04-29 machine generated eng FR FR-2003-04-29 68 82