{"abstract":"This document contains final regulations governing backup withholding on reportable payments with respect to third party network transactions. The final regulations reflect recent changes to the statutory law that affect the backup withholding requirements for third party settlement organizations who make payments in settlement of third party network transactions.","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/2026/08/10/2026-16269.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"31","title":26}],"citation":"91 FR 51391","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on August 10, 2026.","disposition_notes":null,"docket_ids":["TD 10053"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2026-08-10","updated_at":"2026-08-10T09:57:03.444-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2026-0034-0010","allow_late_comments":false,"id":"IRS-2026-0034-0010","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2026-0034","title":"Backup Withholding on Third Party Network Transactions (REG-112829-25)"}],"document_number":"2026-16269","effective_on":"2026-08-10","end_page":51395,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/08/10/2026-16269.xml","html_url":"https://www.federalregister.gov/documents/2026/08/10/2026-16269/backup-withholding-on-third-party-network-transactions","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-16269?publication_date=2026-08-10","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-08-10/2026-16269/mods.xml","not_received_for_publication":null,"page_length":5,"page_views":{"count":756,"last_updated":"2026-09-23 04:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-08-10/pdf/2026-16269.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-16269.pdf?1786106716","publication_date":"2026-08-10","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/08/10/2026-16269.txt","regulation_id_number_info":{"1545-BR80":null},"regulation_id_numbers":["1545-BR80"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2026-0034","supporting_documents_count":0,"docket_id":"IRS-2026-0034","document_id":"IRS-2026-0034-0010","regulation_id_number":"1545-BR80","title":"Backup Withholding on Third Party Network Transactions (REG-112829-25)","checked_regulationsdotgov_at":"2026-08-11T16:55:04Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":51391,"subtype":null,"title":"Backup Withholding on Third Party Network Transactions","toc_doc":"Backup Withholding on Third Party Network Transactions","toc_subject":null,"topics":["Employment taxes","Income taxes","Penalties","Pensions","Railroad retirement","Reporting and recordkeeping requirements","Social security","Unemployment compensation"],"type":"Rule","volume":91}