{"abstract":"This document contains final regulations with respect to the withholding from, and the information reporting on, certain payments of gambling winnings from horse races, dog races, and jai alai and on certain other payments of gambling winnings. The final regulations affect both payers and payees of the gambling winnings.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF 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/2017/09/27/2017-20720.html","cfr_references":[{"chapter":null,"citation_url":null,"part":31,"title":26}],"citation":"82 FR 44925","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on September 27, 2017.","disposition_notes":null,"docket_ids":["TD 9824"],"dockets":[],"document_number":"2017-20720","effective_on":"2017-09-27","end_page":44929,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2017/09/27/2017-20720.xml","html_url":"https://www.federalregister.gov/documents/2017/09/27/2017-20720/withholding-on-payments-of-certain-gambling-winnings","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2017-20720?publication_date=2017-09-27","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2017-09-27/2017-20720/mods.xml","not_received_for_publication":null,"page_length":5,"page_views":{"count":5435,"last_updated":"2026-04-05 00:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2017-09-27/pdf/2017-20720.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2017-20720.pdf?1506370525","publication_date":"2017-09-27","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2017/09/27/2017-20720.txt","regulation_id_number_info":{"1545-BN58":{"issue":"201704","html_url":"https://www.federalregister.gov/regulations/1545-BN58/amendment-of-3402-q-regulations","title":"Amendment of 3402(q) Regulations","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201704&RIN=1545-BN58&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BN58"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BN58/amendment-of-3402-q-regulations","title":"Amendment of 3402(q) Regulations"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2016-0056","supporting_documents_count":0,"docket_id":"IRS-2016-0056","regulation_id_number":"1545-BN58","title":"Withholding on Payments of Certain Gambling Winnings (REG-123841-16)","checked_regulationsdotgov_at":"2017-10-17T06:00:16Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":44925,"subtype":null,"title":"Withholding on Payments of Certain Gambling Winnings","toc_doc":"Withholding on Payments of Certain Gambling Winnings","toc_subject":null,"topics":["Employment taxes","Fishing vessels","Gambling","Income taxes","Penalties","Pensions","Reporting and recordkeeping requirements","Social security","Unemployment compensation"],"type":"Rule","volume":82}