{"abstract":"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.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2003/04/29/03-10403.html","cfr_references":[{"chapter":null,"citation_url":null,"part":31,"title":26},{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"68 FR 22594","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"These regulations are effective January 1, 2004.","disposition_notes":null,"docket_ids":["TD 9055"],"dockets":[],"document_number":"03-10403","effective_on":"2004-01-01","end_page":22596,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2003/04/29/03-10403.xml","html_url":"https://www.federalregister.gov/documents/2003/04/29/03-10403/receipt-of-multiple-notices-with-respect-to-incorrect-taxpayer-identification-numbers","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/03-10403?publication_date=2003-04-29","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2003-04-29/03-10403/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":94,"last_updated":"2026-09-21 06:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2003-04-29/pdf/03-10403.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2003-04-29","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2003/04/29/03-10403.txt","regulation_id_number_info":{"1545-BA18":{"issue":"200304","html_url":"https://www.federalregister.gov/regulations/1545-BA18/receipt-of-multiple-notices-with-respect-to-incorrect-taxpayer-identification-numbers","title":"Receipt of Multiple Notices with Respect to Incorrect Taxpayer Identification Numbers","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200304&RIN=1545-BA18&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BA18"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":22594,"subtype":null,"title":"Receipt of Multiple Notices With Respect to Incorrect Taxpayer Identification Numbers","toc_doc":"Incorrect taxpayer identification numbers; receipt of multiple notices","toc_subject":"Employment taxes and collection of income taxes at source, and procedure and administration:","topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Railroad retirement","Reporting and recordkeeping requirements","Social security","Unemployment compensation"],"type":"Rule","volume":68}