IRS Amends Final Regs on Withholding on Payments to Foreign Persons
T.D. 8804; 63 F.R. 72183-72189
- Code Sections
- Jurisdictions
- LanguageEnglish
- Tax Analysts Electronic CitationTD 8804
[4830-01-u]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1, 31, 35a, and 301
[TD 8804]
RIN 1545-AW39
[1] AGENCY: Internal Revenue Service (IRS), Treasury.
[2] ACTION: Final rule; delay of effective date, technical amendments, and partial withdrawal.
[3] SUMMARY: This document contains changes delaying the effective date and making technical amendments to final regulations (TD 8734), which were published in the Federal Register for October 14, 1997, relating to the withholding of income tax on certain U.S. source income payments to foreign persons. The Department of the Treasury and the IRS believe it is in the best interest of tax administration to extend the effective date of the final withholding regulations to ensure that both taxpayers and the government can complete changes necessary to implement the new withholding regime. As extended by this document, the final withholding regulations will apply to payments made after December 31, 1999. This document also withdraws two amendments which have already been dealt with in TD 8772, which was published in the Federal Register for June 30, 1998.
[4] DATES: Effective Dates: The amendments in this final rule are effective January 1, 2000. As of December 31, 1998, the effective date of the final regulations published at 62 FR 53387, October 14, 1997, is delayed from January 1, 1999, until January 1, 2000; however, the effective date of the addition of section 31.9999-0 and section 35a.9999-0 and the removal of section 35a.9999-0T remains October 14, 1997.
[5] Withdrawal: Effective December 31, 1998, the amendments removing sections 1.6045-1T and 1.6045-2T published at 62 FR 53387, October 14, 1997, are withdrawn.
[6] FOR FURTHER INFORMATION CONTACT: Lilo Hester, (202) 622-3840 (not a toll-free number).
[7] SUPPLEMENTARY INFORMATION: Background
[8] The final regulations that are the subject of this amendment provide guidance under sections 1441, 1442, and 1443 of the Internal Revenue Code (Code) on certain U.S. source income paid to foreign persons, the related tax deposit and reporting requirements under section 1461 of the Code, and the related changes under sections 163(f), 165(j), 871, 881, 1462, 1463, 3401, 3406, 6041, 6041A, 6042, 6045, 6049, 6050A, 6050N, 6109, 6114, 6402, 6413, and 6724 of the Code.
Need for Changes
[9] On April 13, 1998, in Notice 98-16 (1998-15 I.R.B. 12), the IRS and Treasury announced their decision to extend the effective date of the final regulations, and to make correlative changes to the transition rules for obtaining new withholding certificates and statements containing the necessary information and representations required by the final regulations. As published in the Federal Register on October 14, 1997 (62 FR 53387), the final regulations were generally applicable to payments made after December 31, 1998, and generally granted withholding agents until after December 31, 1999, to obtain the new withholding certificates and statements required under those regulations. This amendment serves to make the final regulations applicable to payments made after December 31, 1999, and to require mandatory use of the new withholding certificates and statements after December 31, 2000. In addition, this amendment serves to address typographical errors, and to withdraw the removal of sections 1.6045-1T and 1.6045-2T since those sections were already removed on June 30, 1998, in TD 8772 (63 FR 35517).
Special Analyses
[10] It has been determined that this Treasury decision is not a significant regulatory action as defined in EO 12866. Therefore, a regulatory assessment is not required. It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations. Finally, it has been determined that the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply to these regulations because the regulations do not impose a collection of information on small entities. Pursuant to 7805(f) of the Code, the notice of proposed rulemaking preceding these regulations (61 FR 17614) was submitted to the Small Business Administration for comment on its impact on small business.
List of Subjects
26 CFR Part 1
[11] Income taxes, Reporting and recordkeeping requirements.
26 CFR Part 31
[12] Employment taxes, Income taxes, Penalties, Pensions, Railroad retirement, Reporting and recordkeeping requirements, Social security, Unemployment compensation.
26 CFR Part 35a
[13] Employment taxes, Income taxes, Reporting and recordkeeping requirements.
26 CFR Part 301
[14] Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting and recordkeeping requirements.
[15] Accordingly, under the authority of 26 U.S.C. 7805, 26 CFR parts 1, 31, 35a, and 301 are amended by making the following correcting amendments:
PART 1 -- INCOME TAXES
Paragraph 1. The authority citation for part 1 continues to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. In section 1.871-14, paragraph(h) is revised to read as follows:
Section 1.871-14 Rules relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments.
* * * * *
(h) Effective date -- (1) In general. This section shall apply to payments of interest made after December 31, 1999.
(2) Transition rule. For purposes of this section, the validity of a Form W-8 that was valid on January 1, 1998, under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998) and expired, or will expire, at any time during 1998, is extended until December 31, 1998. The validity of a Form W-8 that is valid on or after January 1, 1999, remains valid until its validity expires under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998) or, if earlier, until December 31, 2000. The rule in this paragraph (h)(2), however, does not apply to extend the validity period of a Form W-8 that expires solely by reason of changes in the circumstances of the person whose name is on the certificate. Notwithstanding the first three sentences of this paragraph (h)(2), a withholding agent or payor may choose to not take advantage of the transition rule in this paragraph (h)(2) with respect to one or more withholding certificates valid under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998) and, therefore, may choose to obtain withholding certificates conforming to the requirements described in this section (new withholding certificates). For purposes of this section, a new withholding certificate is deemed to satisfy the documentation requirement under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998). Further, a new withholding certificate remains valid for the period specified in section 1.1441-1(e)(4)(ii), regardless of when the certificate is obtained.
Par. 3. In section 1.1441-1 as revised at 62 FR 53424, paragraph (f) is revised to read as follows:
Section 1.1441-1 Requirement for the deduction and withholding of tax on payments to foreign persons.
(f) Effective date -- (1) In general. This section applies to payments made after December 31, 1999.
(2) Transition rules -- (i) Special rules for existing documentation. For purposes of paragraphs (d)(3) and (e)(2)(i) of this section, the validity of a withholding certificate (namely, Form W-8, 8233, 1001, 4224, or 1078, or a statement described in section 1.1441-5 in effect prior to January 1, 2000 (see section 1. 1441-5 as contained in 26 CFR part 1, revised April 1, 1998)) that was valid on January 1, 1998 under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998) and expired, or will expire, at any time during 1998, is extended until December 31, 1998. The validity of a withholding certificate that is valid on or after January 1, 1999, remains valid until its validity expires under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998) or, if earlier, until December 31, 2000. The rule in this paragraph (f)(2)(i), however, does not apply to extend the validity period of a withholding certificate that expires solely by reason of changes in the circumstances of the person whose name is on the certificate. Notwithstanding the first three sentences of this paragraph (f)(2)(i), a withholding agent may choose to not take advantage of the transition rule in this paragraph (f)(2)(i) with respect to one or more withholding certificates valid under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998) and, therefore, to require withholding certificates conforming to the requirements described in this section (new withholding certificates). For purposes of this section, a new withholding certificate is deemed to satisfy the documentation requirement under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998). Further, a new withholding certificate remains valid for the period specified in paragraph (e)(4)(ii) of this section, regardless of when the certificate is obtained.
(ii) Lack of documentation for past years. A taxpayer may elect to apply the provisions of paragraphs (b)(7)(i)(B), (ii), and (iii) of this section, dealing with liability for failure to obtain documentation timely, to all of its open tax years, including tax years that are currently under examination by the IRS. The election is made by simply taking action under those provisions in the same manner as the taxpayer would take action for payments made after December 31, 1999.
Par. 4. In section 1.1441-4 as amended at 62 FR 53450, paragraph (g) is revised to read as follows:
Section 1.1441-4 Exemptions from withholding for certain effectively connected income and other amounts.
(g) Effective date -- (1) General rule. This section applies to payments made after December 31, 1999.
(2) Transition rules. The validity of a Form 4224 or 8233 that was valid on January 1, 1998, under the regulations in effect prior to January 1, 2000 (see 26 CFR part 1, revised April 1, 1998) and expired, or will expire, at any time during 1998, is extended until December 31, 1998. The validity of a Form 4224 or 8233 that is valid on or after January 1, 1999, remains valid until its validity expires under the regulations in effect prior to January 1, 2000 (see 26 CFR part 1, revised April 1, 1998) or, if earlier, until December 31, 2000. The rule in this paragraph (g)(2), however, does not apply to extend the validity period of a Form 4224 or 8223 that expires solely by reason of changes in the circumstances of the person whose name is on the certificate. Notwithstanding the first three sentences of this paragraph (g)(2), a withholding agent may choose to not take advantage of the transition rule in this paragraph (g)(2) with respect to one or more withholding certificates valid under the regulations in effect prior to January 1, 2000 (see 26 CFR part 1, revised April 1, 1998) and, therefore, to require withholding certificates conforming to the requirements described in this section (new withholding certificates). For purposes of this section, a new withholding certificate is deemed to satisfy the documentation requirement under the regulations in effect prior to January 1, 2000 (see 26 CFR part 1, revised April 1, 1998). Further, a new withholding certificate remains valid for the period specified in section 1.1441-1(e)(4)(ii), regardless of when the certificate is obtained.
Par. 5. In section 1.1441-5 as revised at 62 FR 53452, paragraph (g) is revised to read as follows:
Section 1.1441-5 Withholding on payments to partnerships, trusts, and estates.
(g) Effective date -- (1) General rule. This section applies to payments made after December 31, 1999.
(2) Transition rules. The validity of a withholding certificate that was valid on January 1, 1998, under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998) and expired, or will expire, at any time during 1998, is extended until December 31, 1998. The validity of a withholding certificate that is valid on or after January 1, 1999, remains valid until its validity expires under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998) or, if earlier, until December 31, 2000. The rule in this paragraph(g)(2), however, does not apply to extend the validity period of a withholding certificate that expires solely by reason of changes in the circumstances of the person whose name is on the certificate. Notwithstanding the first three sentences of this paragraph (g)(2), a withholding agent may choose to not take advantage of the transition rule in this paragraph (g)(2) with respect to one or more withholding certificates valid under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998) and, therefore, to require withholding certificates conforming to the requirements described in this section (new withholding certificates). For purposes of this section, a new withholding certificate is deemed to satisfy the documentation requirement under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998). Further, a new withholding certificate remains valid for the period specified in section 1.1441-1(e)(4)(ii), regardless of when the certificate is obtained.
Par. 6. In section 1.1441-6 as revised at 62 FR 53458, paragraph (g) is revised to read as follows:
Section 1.1441-6 Claim of reduced withholding under an income tax treaty.
* * * *
(g) Effective date -- (1) General rule. This section applies to payments made after December 31, 1999.
(2) Transition rules. For purposes of this section, the validity of a Form 1001 or 8233 that was valid on January 1, 1998, under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998) and expired, or will expire, at any time during 1998, is extended until December 31, 1998. The validity of a Form 1001 or 8233 is valid on or after January 1, 1999, remains valid until its validity expires under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998) or, if earlier, until December 31, 2000. The rule in this paragraph(g)(2), however, does not apply to extend the validity period of a Form 1001 or 8233 that expires solely by reason of changes in the circumstances of the person whose name is on the certificate or in interpretation of the law under the regulations under section 1.894-1T(d). Notwithstanding the first three sentences of this paragraph (g)(2), a withholding agent may choose to not take advantage of the transition rule in this paragraph (g)(2) with respect to one or more withholding certificates valid under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998) and, therefore, to require withholding certificates conforming to the requirements described in this section (new withholding certificates). For purposes of this section, a new withholding certificate is deemed to satisfy the documentation requirement under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998). Further, a new withholding certificate remains valid for the period specified in section 1.1441-1(e)(4)(ii), regardless of when the certificate is obtained.
Par. 7. In section 1.1441-9, paragraph (d) is revised to read as follows:
Section 1.1441-9 Exemption from withholding on exempt income of a foreign tax-exempt organization, including foreign private foundations.
* * * * *
(d) Effective date -- (1) In general. This section applies to payments made after December 31, 1999.
(2) Transition rules. For purposes of this section, the validity of a Form W-8, 1001, or 4224 or a statement that was valid on January 1, 1998, under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998) and expired, or will expire, at any time during 1998, is extended until December 31, 1998. The validity of a Form W-8, 1001, or 4224 or a statement that is valid on or after January 1, 1999 remains valid until its validity expires under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998) or, if earlier, until December 31, 2000. The rule in this paragraph (d)(2), however, does not apply to extend the validity period of a Form W-8, 1001, or 4224 or a statement that expires solely by reason of changes in the circumstances of the person whose name is on the certificate. Notwithstanding the first three sentences of this paragraph (d)(2), a withholding agent may choose to not take advantage of the transition rule in this paragraph (d)(2) with respect to one or more withholding certificates valid under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998) and, therefore, to require withholding certificates conforming to the requirements described in this section (new withholding certificates). For purposes of this section, a new withholding certificate is deemed to satisfy the documentation requirement under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998). Further, a new withholding certificate remains valid for the period specified in section 1.1441-1(e)(4)(ii), regardless of when the certificate is obtained.
Par. 9. In section 1.1443-1 as revised at 62 FR 53466, paragraph (c) is revised to read as follows:
Section 1.1443-1 Foreign tax-exempt organizations.
* * * * *
(c) Effective date -- (1) In general. This section applies to payments made after December 31, 1999.
(2) Transition rules. For purposes of this section, the validity of an affidavit or opinion of counsel described in section 1.1443-1(b)(4)(i) in effect prior to January 1, 2000 (see section 1.1443-1(b)(4)(i) as contained in 26 CFR part 1, revised April 1, 1998) that is valid on December 31, 1998 is extended until December 31, 2000. However, a withholding agent may choose to not take advantage of the transition rule in this paragraph (c)(2) with respect to one or more withholding certificates valid under the regulations in effect prior to January 1, 2000 (see 26 CFR part 1, revised April 1, 1998) and, therefore, to require withholding certificates conforming to the requirements described in this section (new withholding certificates). For purposes of this section, a new withholding certificate is deemed to satisfy the documentation requirement under the regulations in effect prior to January 1, 2000 (see 26 CFR part 1, revised April 1, 1998). Further, a new withholding certificate remains valid for the period specified in section 1.1441-1 (e)(4)(ii), regardless of when the certificate is obtained.
Section 1.6041-3 [Amended]
Par. 10. Section 1.6041-3 as amended at 62 FR 53472 is further amended by removing the last sentence of the introductory text.
Par. 11. In section 1.6042-3 as amended at 62 FR 53475, paragraph (b)(5) is revised to read as follows:
Section 1.6042-3 Dividends subject to reporting.
* * * * *
(b) * * *
(5) Effective date -- (i) General rule. The provisions of this paragraph (b) apply to payments made after December 31, 1999.
(ii) Transition rules. The validity of a withholding certificate (namely, Form W-8 or other form upon which the payor is permitted to rely to hold the payee as a foreign person) that was valid on January 1, 1998, under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998) and expired, or will expire, at any time during 1998, is extended until December 31, 1998. The validity of a withholding certificate that is valid on or after January 1, 1999, remains valid until its validity expires under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998) or, if earlier, until December 31, 2000. The rule in this paragraph (b)(5)(ii), however, does not apply to extend the validity period of a withholding certificate that expires solely by reason of changes in the circumstances of the person whose name is on the certificate. Notwithstanding the first three sentences of this paragraph (b)(5)(ii), a payor may choose not to take advantage of the transition rule in this paragraph (b)(5)(ii) with respect to one or more withholding certificates valid under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998) and, therefore, to require withholding certificates conforming to the requirements described in this section (new withholding certificates). For purposes of this section, a new withholding certificate is deemed to satisfy the documentation requirement under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998). Further, a new withholding certificate remains valid for the period specified in section 1.1441-1(e)(4)(ii), regardless of when the certificate is obtained.
Par. 12. In section 1.6045-1 as amended at 62 FR 53476, paragraph (g)(5) is revised to read as follows:
Section 1.6045-1 Returns of information of brokers and barter exchanges.
* * * * *
(g) * * *
(5) Effective date -- (i) General rule. The provisions of this paragraph (g) apply to payments made after December 31, 1999.
(ii) Transition rules. The validity of a withholding certificate (namely, Form W-8 or other form upon which the payor is permitted to rely to hold the payee as a foreign person) that was valid on January 1, 1998, under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 3 5 a, revised April 1, 1998) and expired, or will expire, at any time during 1998, is extended until December 31, 1998. The validity of a withholding certificate that is valid on or after January 1, 1999, remains valid until its validity expires under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998) or, if earlier, until December 31, 2000. The rule in this paragraph (g)(5)(ii), however, does not apply to extend the validity period of a form that expires in 1998 solely by reason of changes in the circumstances of the person whose name is on the certificate. Notwithstanding the first three sentences of this paragraph (g)(5)(ii), a payor may choose not to take advantage of the transition rule in this paragraph (g)(5)(ii) with respect to one or more withholding certificates valid under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998) and, therefore, to require withholding certificates conforming to the requirements described in this section (new withholding certificates). For purposes of this section, a new withholding certificate is deemed to satisfy the documentation requirement under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998). Further, a new withholding certificate remains valid for the period specified in section 1.1441-1(e)(4)(ii), regardless of when the certificate is obtained.
Par 13. Effective December 31, 1998, the amendments removing sections 1.6045-1T and 1.6045-2T, published at 62 FR 53480, are withdrawn.
Par. 14. In section 1.6049-5 as amended at 62 FR 53483, paragraph (g) is revised to read as follows:
Section 1.6049-5 Interest and original issue discount subject to reporting after December 31, 1982.
* * * * *
(g) Effective date -- (1) General rule. The provisions of paragraphs (b)(6) through (15), (c), (d), and (e) of this section apply to payments made after December 31, 1999.
(2) Transition rules. The validity of a withholding certificate (namely, Form W-8 or other form upon which the payor is permitted to rely to hold the payee as a foreign person) that was valid on January 1, 1998, under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 3 5a, revised April 1, 1998) and expired, or will expire, at any time during 1998, is extended until December 31, 1998. The validity of a withholding certificate that is valid on or after January 1, 1999, remains valid until its validity expires under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998) or, if earlier, until December 31, 2000. The rule in this paragraph (g)(2), however, does not apply to extend the validity period of a withholding certificate that expires solely by reason of changes in the circumstances of the person whose name is on the certificate. Notwithstanding the first three sentences of this paragraph (g)(2), a payor may choose not to take advantage of the transition rule in this paragraph (g)(2) with respect to one or more withholding certificates valid under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998) and, therefore, may require withholding certificates conforming to the requirements described in this section (new withholding certificates). For purposes of this section, a new withholding certificate is deemed to satisfy the documentation requirement under the regulations in effect prior to January 1, 2000 (see 26 CFR parts 1 and 35a, revised April 1, 1998). Further, a new withholding certificate remains valid for the period specified in section 1.1441-1(e)(4)(ii), regardless of when the certificate is obtained.
PARTS 1, 31, 35a, and 301 [AMENDED]
Par. 15. In the list below, for each section indicated in the left column (which was added, revised, or amended at 62 FR 53387), remove the language in the middle column and add the language in the right column:
Section Remove Add
_______ ______ ___
1.871-14(c)(2)(iii) 1.1441-1(c)(3)(ii) 1.1441-1(e)(3)(ii)
1.871-14(c)(3)(ii), October 12, 1999 October 12, 2000
Example, first and
sixth sentences
1.871-14(c)(3)(ii), December 31, 1999 December 31, 2000
Example, sixth sentence
1.871-14(c)(3)(ii), June 15, 2003 June 15, 2004
Example, sixth and
seventh sentences
1.1441-1(b)(2)(iii)(B), savings clause saving clause
fifth sentence
1.1441-1(b)(2)(iv)(E), actually maintain actually maintains
second sentence
1.1441-1(b)(3)(iii)(B), that cannot reliably cannot reliably
first sentence
1.1441-1(b)(3)(iii)(C), 1.1441-4(e) 1.1441-4(d)
last sentence
1.1441-1(b)(3)(x), W s W's
Example 1, seventh and
ninth sentences
1.1441-1(b)(3)(x), W s W's
Example 2, sixth and
seventh sentences
1.1441-1(b)(3)(x), X, nc. X, Inc.
Example 3, third
sentence
1.1441-1(b)(4)(i), 1.871-7(b)(2)(i) 1.871-7(b)(2)
first sentence
1.1441-1(b)(4)(xix) January 1, 1999 January 1, 2000
1.1441-1(b)(4)(xix) April 1, 1997 April 1, 1998
1.1441-1(b)(5)(viii) I.R.B. 1996-49 1996-2 C.B. 227
1.1441-1(b)(7)(v), June 15, 1999 June 15, 2000
Example 1, first, fourth,
and eighth sentences
1.1441-1(b)(7)(v), September 30, 2001 September 30, 2002
Example 1, third and
ninth sentences
1.1441-1(b)(7)(v), March 15, 2000 March 15, 2001
Example 1, ninth
sentence
1.1441-1(b)(7)(v), June 15, 1999 June 15, 2000
Example 2, first,
fourth, and seventh
sentences
1.1441-1(b)(7)(v), September 30, 2001 September 30, 2002
Example 2, third and
seventh sentences
1.1441-1(b)(7)(v), March 15, 2000 March 15, 2001
Example 2, seventh and
ninth sentences
1.1441-1(c)(6)(ii)(B) January 1, 1999 January 1, 2000
1.1441-1(c)(6)(ii)(B) April 1, 1997 April 1, 1998
1.1441-1(e)(4)(ii)(A) September 30, 1999 September 30, 2000
1.1441-1(e)(4)(ii)(A) December 31, 2002 December 31, 2003
1.1441-1(e)(4)(vi), provided the acceptable provided on the
sixth sentence acceptable
1.1441-1(e)(4)(ix)(A)(2), section section 31.3406(c)-
second sentence 31.3406(c)1(c)(3)(ii) 1(c)(3)(ii)
1.1441-1(e)(5)(i), reportable payments reportable amounts
penultimate sentence
1.1441-1(e)(5)(v)(A), the intermediary the qualified
third sentence intermediary
1.1441-1(e)(5)(v)(A), the intermediary to the qualified
fourth sentence intermediary to
1.1441-1(e)(5)(v)(B) paragraph (b)(3)(vi) paragraph (e)(3)(vi)
introductory text,
third sentence
1.1441-1(e)(5)(v)(B)(1), withholding agent qualified
second sentence intermediary
1.1441-1(e)(5)(v)(C), The intermediary The qualified
first sentence intermediary
1.1441-2(a), last 871(h)(5)(B) 871(h)(5)(B) or a
sentence member of a clearing
organization which
member is the
beneficial owner of
the obligation
1.1441-2(b)(1)(ii), someone s someone's
fifth sentence
1.1441-2(b)(3)(iv) December 31, 1998 December 31, 1999
1.1441-2(f) December 31, 1998 December 31, 1999
1.1441-3(h) December 31, 1998 December 31, 1999
1.1441-4(a)(2)(i), United States United States and is
second sentence includable in the
beneficial owner's
gross income for
the taxable year
1.1441-5(a)(6), withholding partnership withholding foreign
second sentence partnership
1.1441-5(c)(2)(ii)(B), qualified intermediary withholding foreign
sixth sentence partnership
1.1441-5(c)(2)(ii)(B), customers partners
sixth sentence
1.1441-5(c)(3)(iii)(D) that the partners that the amounts
allocable to the
partners
1.1441-5(d)(4), depending of depending on
Example 2,
second sentence
1.1441-6(b)(1), first section 1.1441- section 1.1441
sentence 1(e)(1)(ii)(B) -1(e)(1)(ii)(A)(2)
1.1441-6(c)(2)(ii), upon a certificate upon receipt of a
first sentence certificate
1.1441-6(d), second rate of tax rate of withholding
sentence
1.1441-7(g) December 31, 1998 December 31, 1999
1.1461-1(b)(2)(v) foreign partnership foreign partnership
shall (whether or not a
withholding foreign
partnership) shall
1.1461-1(b)(2)(vi), banks, securities banks, or insurance
paragraph heading dealers, or insurance companies.
companies.
1.1461-1(c)(4)(iv), certificate attached certificate or
first sentence to the intermediary's documentary evidence
or partnership attached to the
withholding certificate intermediary's or
that is from a partnership
qualified intermediary withholding
or a withholding certificate
foreign partnership
1.1461-1(i) December 31, 1998 December 31, 1999
1.1461-2(a)(1), third an adjustment to a refund of
sentence
1.1461-2(a)(3), beneficial owner beneficial owner
first sentence or payee
1.1461-2(a)(4), December 1999 December 2000
Example 1(i), second
sentence
1.1461-2(a)(4), February 10, 2000 February 10, 2001
Example 1(i), third
sentence
1.1461-2(a)(4), 1999 2000
Example 1(ii), first,
second, and last
sentences
1.1461-2(a)(4), March 15, 2000 March 15, 2001
Example 1(ii), first
sentence
1.1461-2(a)(4), 2000 2001
Example 1(ii), third
sentence
1.1461-2(a)(4), 2000 2001
Example 2, second and
last sentences
1.1461-2(a)(4), June 2000 June 2001
Example 2, second
sentence
1.1461-2(a)(4), July 15, 2000 July 15, 2001
Example 2, third
sentence
1.1461-2(a)(4), 1999 2000
Example 2, third
sentence
1.1461-2(a)(4), March 15, 2001 March 15, 2002
Example 2, last
sentence
1.1461-2(a)(4),
Example 3, February 15, 2000 February 15, 2001
last sentence
1.1461-2(a)(4),
Example 3, March 15, 2000 March 15, 2001
last sentence
1.1461-2(d) December 31, 1998 December 31, 1999
1.1462-1(c) December 31, 1998 December 31, 1999
1.1463-1(a), last Section 1.1441-7(b)(7) Section 1.1441-7(b)
sentence
1.1463-1(b) December 31, 1989 December 31, 1999
1.1464-1 (b) Section 1.1461-4 Section 1.1461-2
1.6041-4(d) December 31, 1998 December 31, 1999
1.6041A-1(d)(3)(i)(B), if payments made if payments are made
first sentence
1.6041A-1(d)(3)(iv), amount paid amounts paid
paragraph heading
1.6041A-1(d)(3)(v) December 31, 1998 December 31, 1999
1.6043-2(a), first,
second, and last 966 1099
sentences
1.6045-1(d)(6)(ii)(B) December 31, 1998 December 31, 1999
1.6045-1(g)(3)(iv), Example 7 Example 6
second sentence
1.6045-1(g)(4), Y s Y's
Example 7(ii),
last sentence
1.6049-4(c)(1)(ii)(A), certificate meeting the certificate stating
second sentence certification require- that each member of
ments of paragraphs the partnership
(c)(2)(ii)(A)(1) meets the require-
through (5) of this ments of paragraphs
section. (c)(1)(ii)(A)(1)
through (4) of this
section.
1.6049-4(d)(3)(ii)(B) December 31, 1998 December 31, 1999
1.6049-5(b)(12), Returns of information Payments that
first sentence are not required for
payments that
1.6049-5(c)(4)(i), the payor may the bank or other
first sentence financial institu-
tion may
1.6049-5(c)(4)(ii), then the financial then the bank or
second sentence institution other financial
institution
1.6049-5(c)(4)(v) January 1, 1999 January 1, 2000
1.6049-5(d)(2)(ii), publicly traded actively traded
second and last
sentences
1.6049-5(d)(2)(ii), is less than 31 is equal to or less
eighth sentence than 31
1.6049-5(e)(1)(i), The amount An amount is
introductory text described in this
paragraph (e)(1)(i)
if it
1.6049-5(e)(1)(ii) The amount An amount is
described in this
paragraph (e)(1)(ii)
if it
1.6049-5(e)(4), specifically specifically
second sentence identifies identify
1.6049-5(e)(5), of is section of this section
Example 5,
last sentence
1.6049-5(e)(5), a holds A holds
Example 9, second
sentence
1.6049-5(e)(5), paid to a paid to A
Example 9, third
sentence
1.6049-5(e)(5), a's A's
Example 9, third
sentence
1.6049-5(e)(5), to a by DB to A by DB
Example 9, last
sentence
1.6050N-1(e), is applies to applies to
first sentence
1.6050N-1(e), December 31, 1998 December 31, 1999
last sentence
31.3401(a)(6)-1(e), January 1, 1999 January 1, 2000
paragraph heading
31.3401(a)(6)-1(e), January 1, 1999 January 1, 2000
first sentence
31.3401(a)(6)-1(f), December 31, 1998 December 31, 1999
paragraph heading
31.3401(a)(6)-1(f), December 31, 1998 December 31, 1999
first sentence
31.3406(g)-1(e), December 31, 1998 December 31, 1999
first sentence
31.3406(h)-2(d), December 31, 1998 December 31, 1999
penultimate sentence
31.9999-0 January 1, 1999 January 1, 2000
301.6114-1(b)(4)(ii)(C), December 31, 1998 December 31, 1999
introductory text
301.6114-1(b)(4)(ii)(D) December 31, 1998 December 31, 1999
301.6724-1(g)(2) Q-11 January 1, 1999 January 1, 2000
301.6724-1(g)(2) Q-11 April 1, 1997 April 1, 1998
301.6724-1(g)(2) A-11 January 1, 1999 January 1, 2000
301.6724-1(g)(2) A-11 April 1, 1997 April 1, 1998
301.6724-1(g)(3), December 31, 1998 December 31, 1999
first sentence
301.6724-1(g)(3), last January 1, 1999 January 1, 2000
sentence in both places
301.6724-1(g)(3), last April 1, 1997 April 1, 1998
sentence
Deputy Commissioner of Internal Revenue
Approved: December 7, 1998
Donald C. Lubick
Assistant Secretary of the Treasury
- Code Sections
- Jurisdictions
- LanguageEnglish
- Tax Analysts Electronic CitationTD 8804