{"abstract":"This document contains final and temporary 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. This document finalizes (with changes) certain proposed regulations under chapter 4, and withdraws corresponding temporary regulations. This document also includes temporary regulations providing additional rules under chapter 4. The text of the temporary regulations also serves as the text of proposed regulations set forth in a notice of proposed rulemaking published in the Proposed Rules section of this issue of the Federal Register. The regulations included in this document affect persons making certain U.S.-related payments to FFIs and other foreign persons and payments by FFIs to other persons.","action":"Removal of temporary regulations; final regulations; temporary 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/2017/01/06/2016-31601.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"82 FR 2124","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date. These regulations are effective on January 6, 2017.","disposition_notes":null,"docket_ids":["TD 9809"],"dockets":[],"document_number":"2016-31601","effective_on":"2017-01-06","end_page":2192,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2017/01/06/2016-31601.xml","html_url":"https://www.federalregister.gov/documents/2017/01/06/2016-31601/regulations-relating-to-information-reporting-by-foreign-financial-institutions-and-withholding-on","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2016-31601?publication_date=2017-01-06","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2017-01-06/2016-31601/mods.xml","not_received_for_publication":null,"page_length":69,"page_views":{"count":5275,"last_updated":"2026-04-04 16:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2017-01-06/pdf/2016-31601.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2016-31601.pdf?1483132523","publication_date":"2017-01-06","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2017/01/06/2016-31601.txt","regulation_id_number_info":{"1545-BL72":{"issue":"201610","html_url":"https://www.federalregister.gov/regulations/1545-BL72/revisions-to-foreign-financial-institution-reporting-and-withholding-regulations","title":"Revisions to Foreign Financial Institution Reporting and Withholding Regulations","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201610&RIN=1545-BL72&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BL72"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BL96/regulations-relating-to-verification-requirements-of-sponsoring-entities-for-chapter-4-withholding-p","title":"Regulations Relating to Verification Requirements of Sponsoring Entities for Chapter 4 Withholding Purposes"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2017-0001","supporting_documents_count":0,"docket_id":"IRS-2017-0001","regulation_id_number":"1545-BL96","title":"Chapter 4 Regulations Relating to Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions (REG-103477-14)","checked_regulationsdotgov_at":"2017-01-26T06:00:19Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":2124,"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":"Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholidng on Certain Payments to Foreign Financial Institutions and Other Foreign Entities","toc_subject":null,"topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Rule","volume":82}