{"abstract":"This document contains final regulations relating to the reporting of nonpayroll withheld income taxes under section 6011 of the Internal Revenue Code. The final regulations require a person to file Form 945, Annual Return of Withheld Federal Income Tax, only for a calendar year in which the person is required to withhold Federal income tax from nonpayroll payments.","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"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/1996/05/30/96-13398.html","cfr_references":[{"chapter":null,"citation_url":null,"part":31,"title":26},{"chapter":null,"citation_url":null,"part":602,"title":26}],"citation":"61 FR 27007","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"These regulations are effective May 30, 1996.","disposition_notes":null,"docket_ids":["TD 8672"],"dockets":[],"document_number":"96-13398","effective_on":"1996-05-30","end_page":27008,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":null,"html_url":"https://www.federalregister.gov/documents/1996/05/30/96-13398/reporting-of-nonpayroll-withheld-tax-liabilities","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/96-13398?publication_date=1996-05-30","mods_url":"https://www.govinfo.gov/metadata/granule/FR-1996-05-30/96-13398/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":10,"last_updated":"2026-04-04 08:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-1996-05-30/pdf/96-13398.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"1996-05-30","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/1996/05/30/96-13398.txt","regulation_id_number_info":{"1545-AT86":{"issue":"199604","html_url":"https://www.federalregister.gov/regulations/1545-AT86/reporting-on-nonpayroll-withheld-tax-liabilities","title":"Reporting on Nonpayroll Withheld Tax Liabilities","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=199604&RIN=1545-AT86&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AT86"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-09-21T04:37:03Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":27007,"subtype":null,"title":"Reporting of Nonpayroll Withheld Tax Liabilities","toc_doc":null,"toc_subject":null,"topics":[],"type":"Rule","volume":61}