The links below connect to additional background on the new information reporting requirements for government entities.

• REG-151687-10: Withholding on Payments by Government Entities to Persons Providing Property or Services (proposed regs)

• TD 9524: Extension of Withholding to Certain Government Entities (final regs)
• IRS Newsletter: Federal, State & Local Governments (July 2011)
• Webinar: The Ins and Outs of IRS Section 3402(t), New Withholding Requirements of Contractor Payments 
• Transcript of Phone Forum Q & A: IRS Section3402(t):  
• FAQs: Section 3402(t) Withholding: New Law Repeals 3% Contractor Withholding