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Internal Revenue Bulletin:  2017-5 

January 30, 2017 

INCOME TAX


REG–103477–14REG–103477–14

This document contains proposed regulations under chapter 4 of Subtitle A (sections 1471 through 1474) of the Internal Revenue Code of 1986 describing the verification requirements (including certifications of compliance) and events of default for entities that agree to perform the chapter 4 due diligence, withholding, and reporting requirements on behalf of certain foreign financial institutions or the chapter 4 due diligence and reporting obligations on behalf of certain non-financial foreign entities. Regulations in T.D. 9809 finalize (with changes) certain proposed regulations under chapter 4, withdraw corresponding temporary regulations, and add new temporary regulations. The text of the temporary regulations in T.D. 9809 also serves as the text of the proposed regulations in this document that are proposed by cross-reference to the temporary chapter 4 regulations. This document was published in the Federal Register on January 6, 2017.

REG–123841–16REG–123841–16

This document contains proposed regulations under section 3402(q) with respect to withholding on certain payments of gambling winnings from horse races, dog races, and jai alai and on certain other payments of gambling winnings. The proposed regulations affect both payers and payees of the gambling winnings subject to withholding under section 3402(q).

REG–134247–16REG–134247–16

This document contains proposed regulations under chapter 3 of Subtitle A of the Internal Revenue Code of 1986 (Code). Chapter 3 provides rules regarding withholding of tax on certain U.S. source income paid to foreign persons. Regulations in T.D. 9808 finalize certain proposed regulations under chapters 3 and 61 and sections 871, 3406, and 6402 of the Code, withdraw corresponding temporary regulations, and add new temporary regulations. The text of the temporary regulations in T.D. 9808 serves as the text of the proposed regulations in this document that are proposed by cross-reference to the temporary chapter 3 regulations. This document was published in the Federal Register on January 6, 2017.

T.D. 9807T.D. 9807

This document contains final regulations in Title 26 of the Code of Federal Regulations under section 6041 of the Internal Revenue Code. The final regulations replace the existing information reporting requirements under § 7.6041–1 of the Temporary Income Tax Regulations under the Tax Reform Act of 1976 for persons who make reportable payments of bingo, keno, or slot machine winnings.

T.D. 9808T.D. 9808

This document contains final and temporary regulations regarding withholding of tax on certain U.S. source income paid to foreign persons, information reporting and backup withholding with respect to payments made to certain U.S. persons, and portfolio interest paid to nonresident alien individuals and foreign corporations. This document finalizes (with certain changes) certain proposed regulations under chapters 3 and 61 and sections 871, 3406, and 6402 of the Internal Revenue Code of 1986 (Code), and withdraws corresponding temporary regulations. This document also includes temporary regulations providing additional rules under chapter 3 of the Code. The temporary regulations affect persons making payments of U.S. source income to foreign persons. This document was published in the Federal Register on January 6, 2017.

T.D. 9809T.D. 9809

This document contains final and temporary regulations under chapter 4 of Subtitle A (sections 1471 through 1474) of the Internal Revenue Code of 1986 (Code) regarding information reporting by foreign financial institutions (FFIs) with respect to U.S. accounts and withholding on certain payments to FFIs and other foreign entities. This document finalizes (with certain changes) certain proposed regulations under chapter 4, and withdraws corresponding temporary regulations. This document also includes temporary regulations providing additional rules under chapter 4. The regulations included in this document affect persons making certain U.S.-related payments to FFIs and other foreign persons and payments by FFIs to other persons. This document was published in the Federal Register on January 6, 2017.


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