{"abstract":"This document contains corrections to final regulations (TD 9610), which were published in the Federal Register on Monday, January 28, 2013 (78 FR 5874). The regulations related to information reporting by foreign financial institutions (FFIs) with respect to U.S. accounts and withholding on certain payments to FFIs and other foreign entities.","action":"Correcting amendments.","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/2013/09/10/2013-22004.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"78 FR 55202","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These corrections are effective September 10, 2013.","disposition_notes":null,"docket_ids":["TD 9610"],"dockets":[],"document_number":"2013-22004","effective_on":"2013-09-10","end_page":55210,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2013/09/10/2013-22004.xml","html_url":"https://www.federalregister.gov/documents/2013/09/10/2013-22004/regulations-relating-to-information-reporting-by-foreign-financial-institutions-and-withholding-on","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2013-22004?publication_date=2013-09-10","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2013-09-10/2013-22004/mods.xml","not_received_for_publication":null,"page_length":9,"page_views":{"count":1734,"last_updated":"2026-07-27 06:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2013-09-10/pdf/2013-22004.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2013-22004.pdf?1378731008","publication_date":"2013-09-10","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2013/09/10/2013-22004.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_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","regulation_id_number":"1545-BK68","title":"Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments, etc.","checked_regulationsdotgov_at":"2013-09-30T06:00:12Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":55202,"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; Correction","toc_doc":"Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":78}