{"abstract":"This document contains proposed regulations under chapter 4 of Subtitle A (sections 1471 through 1474) of the Internal Revenue Code of 1986 (Code) regarding information reporting by foreign financial institutions (FFIs) with respect to U.S. accounts and withholding on certain payments to FFIs and other foreign entities. These regulations affect persons making certain U.S.-related payments to FFIs and other foreign entities and payments by FFIs to other persons. This document also provides a notice of a public hearing on these proposed regulations.","action":"Notice of proposed rulemaking and notice of public hearing.","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/2012/02/15/2012-2979.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"77 FR 9022","comment_url":null,"comments_close_on":"2012-04-30","correction_of":null,"corrections":[],"dates":"Written or electronic comments must be received by April 30, 2012. Requests to speak and outlines of topics to be discussed at the public hearing scheduled for May 15, 2012, at 10 a.m. must be received by May 1, 2012.","disposition_notes":null,"docket_ids":["REG-121647-10"],"dockets":[],"document_number":"2012-2979","effective_on":null,"end_page":9109,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2012/02/15/2012-2979.xml","html_url":"https://www.federalregister.gov/documents/2012/02/15/2012-2979/regulations-relating-to-information-reporting-by-foreign-financial-institutions-and-withholding-on","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2012-2979?publication_date=2012-02-15","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2012-02-15/2012-2979/mods.xml","not_received_for_publication":null,"page_length":88,"page_views":{"count":1549,"last_updated":"2026-10-23 12:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2012-02-15/pdf/2012-2979.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2012-02979.pdf?1328708842","publication_date":"2012-02-15","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2012/02/15/2012-2979.txt","regulation_id_number_info":{"1545-BK68":{"issue":"201304","html_url":"https://www.federalregister.gov/regulations/1545-BK68/regulations-relating-to-withholding-documentation-and-reporting-obligations-under-chapter-4","title":"Regulations Relating to Withholding, Documentation, and Reporting Obligations Under Chapter 4","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201304&RIN=1545-BK68&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BK68"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BK68/regulations-relating-to-withholding-documentation-and-reporting-obligations-under-chapter-4","title":"Regulations Relating to Withholding, Documentation, and Reporting Obligations Under Chapter 4"},"comments_count":318,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2012-0009","supporting_documents_count":0,"docket_id":"IRS-2012-0009","document_id":"IRS-2012-0009-0001","regulation_id_number":"1545-BK68","title":"Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments, etc.","checked_regulationsdotgov_at":"2022-02-19T04:30:06Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":9022,"subtype":null,"title":"Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities","toc_doc":"Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments, etc.","toc_subject":null,"topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":77}