{"abstract":"In this issue of the Federal Register, the IRS is issuing temporary regulations (TD 9658) that provide revise certain provisions of the final regulations regarding withholding of tax on certain U.S. source income paid to foreign persons, information reporting and backup withholding with respect to payments made to certain U.S. persons, portfolio interest treatment for nonresident alien individuals and foreign corporations, and requirements for certain claims for refund or credit of income tax made by foreign persons. The text of the temporary regulations published in the Federal Register also serves as the text of these proposed regulations. This document also provides notice of public hearing on these proposed regulations.","action":"Notice of proposed rulemaking by cross-reference to temporary regulations 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/2014/03/06/2014-03990.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":31,"title":26},{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"79 FR 12880","comment_url":null,"comments_close_on":"2014-05-05","correction_of":null,"corrections":[],"dates":"Written and/or electronic comments must be received by May 5, 2014. Outlines of topics to be discussed at the public hearing scheduled for June 24, 2014 at 10 a.m. must be received by May 5, 2014.","disposition_notes":null,"docket_ids":["REG-134361-12"],"dockets":[],"document_number":"2014-03990","effective_on":null,"end_page":12888,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2014/03/06/2014-03990.xml","html_url":"https://www.federalregister.gov/documents/2014/03/06/2014-03990/withholding-of-tax-on-certain-us-source-income-paid-to-foreign-persons-and-revision-of-information","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2014-03990?publication_date=2014-03-06","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2014-03-06/2014-03990/mods.xml","not_received_for_publication":null,"page_length":9,"page_views":{"count":754,"last_updated":"2026-10-24 14:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2014-03-06/pdf/2014-03990.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2014-03990.pdf?1393622551","publication_date":"2014-03-06","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2014/03/06/2014-03990.txt","regulation_id_number_info":{"1545-BL17":{"issue":"201610","html_url":"https://www.federalregister.gov/regulations/1545-BL17/guidance-with-respect-to-fatca-coordination","title":"Guidance With Respect to FATCA Coordination","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201610&RIN=1545-BL17&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BL17"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BL17/guidance-with-respect-to-fatca-coordination","title":"Guidance With Respect to FATCA Coordination"},"comments_count":4,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2014-0009","supporting_documents_count":0,"docket_id":"IRS-2014-0009","document_id":"IRS-2014-0009-0001","regulation_id_number":"1545-BL17","title":"Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations","checked_regulationsdotgov_at":"2022-02-17T04:30:04Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":12880,"subtype":null,"title":"Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations","toc_doc":"Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations","toc_subject":null,"topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Pensions","Railroad retirement","Reporting and recordkeeping requirements","Social security","Unemployment compensation"],"type":"Proposed Rule","volume":79}