WPC  U. %,A nV 0@%Ue#} 234! ) d"!x  @@($    <  9p`(N6HK9V,g"|xC:\WP60I:\WP60H  9`(Courier X  =   =   =   = ѫH  9`(Courierx  @@"BIP[r?=//Nh &@FR@FL .<  9p`(<9p`+2Courier 10RomanSpeedozNxxx,,XxU^-s4ddd,,d)!Y`z'(#(#`z'  !    W 7)d77)d7 =k 7)d7%  [483001u]  DEPARTMENTOFTHETREASURY @ InternalRevenueService   26CFRParts31and602 `  [TD8672]  @ RIN1545AT86    ReportingofNonpayrollWithheldTaxLiabilities `  AGENCY:InternalRevenueService(IRS),Treasury.   ACTION:Finalregulations. 0  SUMMARY:Thisdocumentcontainsfinalregulationsrelatingtothe  reportingofnonpayrollwithheldincometaxesundersection6011 P oftheInternalRevenueCode.Thefinalregulationsrequirea 0 persontofileForm945,AnnualReturnofWithheldFederalIncome p Tax,onlyforacalendaryearinwhichthepersonisrequiredto P withholdFederalincometaxfromnonpayrollpayments.   EFFECTIVEDATE:TheseregulationsareeffectiveMay30,1996.  p FORFURTHERINFORMATIONCONTACT:VincentG.Surabian,202622   6232(notatollfreenumber). @" SUPPLEMENTARYINFORMATION:  $ PaperworkReductionAct  Thecollectionofinformationcontainedinthesefinal #@( regulationshasbeenreviewedandapprovedbytheOfficeof % * ManagementandBudgetinaccordancewiththePaperworkReduction '`", Act(44U.S.C.3507)undercontrolnumber1545  1413. (#. Responsestothiscollectionofinformationarerequiredbythe 0*%0 IRStomonitorcompliancewiththeFederaltaxrulesrelatedtunting). However, other personnel from the IRS and Treasury Department participated in their development. List of Subjects 26 CFR Part 31 Employment taxes, Income taxes, Penalties, Pensions, Railroad retirement, Reporting and recordkeeping requirements, Social security, Unemployment compensation. 26 CFR Part 602 Reporting and recordkeeping requirements. Adoption of Amendments to the Regulations Accordingly, 26 CFR parts 31 and 602 are amended as follows: PART 31--EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Paragraph 1. The authority citation for part 31 is amended by removing the citation for "Section 31.6011(a)-4T" as follows: Authority: 26 U.S.C. 7805 * * * Par 2. Section 31.6011(a)-4 is amended by revising paragraph (b) to read as follows: 31.6011(a)-4 Returns of income tax withheld. * * * * * (b) Withheld from nonpayroll payments. Every person required to withhold tax from nonpayroll payments for calendar year 1994 must make a return for calendar year 1994 and for any subsequent calendar year in which the person is required to withhold such tax until the person makes a final return in accordance with 31.6011(a)-6. Every person not required to withhold tax from nonpayroll payments for calendar year 1994 must make a return for the first calendar year after 1994 in which the person is required to withhold such tax and for any subsequent calendar year in which the person is required to withhold such tax until the person makes a final return in accordance with 31.6011(a)-6. Form 945, Annual Return of Withheld Federal Income Tax, is the form prescribed for making the return required under this paragraph (b). Nonpayroll payments are-- (1) Certain gambling winnings subject to withholding under section 3402(q); (2) Retirement pay for services in the Armed Forces of the United States subject to withholding under section 3402; (3) Certain annuities as described in section 3402(o)(1)(B); (4) Pensions, annuities, IRAs, and certain other deferred income subject to withholding under section 3405; and (5) Reportable payments subject to backup withholding under section 3406. * * * * * 31.6011(a)-4T [Removed] Par. 3. Section 31.6011(a)-4T is removed. PART 602--OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 4. The authority citation for part 602 continues to read as follows: Authority: 26 U.S.C. 7805. 602.101 [Amended] Par. 5. Section 602.101, paragraph (c) is amended in the table by removing the entry "31.6011(a)-4T....1545-1413". Margaret Milner Richardson Commissioner of Internal Revenue Approved: April 5, 1996 Leslie Samuels Assistant Secretary of the Treasury