Data / Federal rules / 2026-00254
Backup Withholding on Third Party Network Transactions
The Internal Revenue Service published this proposed rule in the Federal Register on January 9, 2026. Comments closed on March 10, 2026.
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What the agency says
This document contains proposed amendments to the regulations governing backup withholding. The proposed regulations reflect recent changes to the statutory law. These changes will affect third party settlement organizations who make payments in settlement of third party network transactions.
Key facts
- Document number
- 2026-00254
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- January 9, 2026
- Comments due
- March 10, 2026
- Dates
- Electronic or written comments and requests for a public hearing must be received by March 10, 2026.
- Docket
- REG-112829-25
- Regulation ID (RIN)
- 1545-BR80
- Code of Federal Regulations
- 26 CFR 31
- Topics
- Employment taxes; Income taxes; Penalties; Pensions; Railroad retirement; Social security; Unemployment compensation
- Pages
- 4
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Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.