{"abstract":"This document contains final regulations regarding the reporting requirements for interest that relates to deposits maintained at U.S. offices of certain financial institutions and is paid to certain nonresident alien individuals. These regulations will affect commercial banks, savings institutions, credit unions, securities brokerages, and insurance companies that pay interest on deposits.","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/2012/04/19/2012-9520.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":31,"title":26}],"citation":"77 FR 23391","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective April 19, 2012.","disposition_notes":null,"docket_ids":["TD 9584"],"dockets":[],"document_number":"2012-9520","effective_on":"2012-04-19","end_page":23395,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2012/04/19/2012-9520.xml","html_url":"https://www.federalregister.gov/documents/2012/04/19/2012-9520/guidance-on-reporting-interest-paid-to-nonresident-aliens","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2012-9520?publication_date=2012-04-19","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2012-04-19/2012-9520/mods.xml","not_received_for_publication":null,"page_length":5,"page_views":{"count":8613,"last_updated":"2026-04-22 22:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2012-04-19/pdf/2012-9520.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2012-09520.pdf?1334693841","publication_date":"2012-04-19","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2012/04/19/2012-9520.txt","regulation_id_number_info":{"1545-BJ01":{"issue":"201110","html_url":"https://www.federalregister.gov/regulations/1545-BJ01/guidance-on-reporting-interest-paid-to-nonresident-aliens","title":"Guidance on Reporting Interest Paid to Nonresident Aliens","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201110&RIN=1545-BJ01&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BJ01"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2011-0001","supporting_documents_count":0,"docket_id":"IRS-2011-0001","regulation_id_number":null,"title":"Guidance on Reporting Interest Paid to Nonresident Aliens ","checked_regulationsdotgov_at":"2012-05-09T08:05:49Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":23391,"subtype":null,"title":"Guidance on Reporting Interest Paid to Nonresident Aliens","toc_doc":"Guidance on Reporting Interest Paid to Nonresident Aliens","toc_subject":null,"topics":["Employment taxes","Income taxes","Penalties","Pensions","Railroad retirement","Reporting and recordkeeping requirements","Social security","Unemployment compensation"],"type":"Rule","volume":77}