Data / Federal rules / 2026-16269
Backup Withholding on Third Party Network Transactions
The Internal Revenue Service published this final rule in the Federal Register on August 10, 2026. It took effect on August 10, 2026.
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What the agency says
This document contains final regulations governing backup withholding on reportable payments with respect to third party network transactions. The final regulations reflect recent changes to the statutory law that affect the backup withholding requirements for third party settlement organizations who make payments in settlement of third party network transactions.
Key facts
- Document number
- 2026-16269
- Type
- Final rule
- Action
- Final regulations
- Agency
- Treasury Department; Internal Revenue Service
- Published
- August 10, 2026
- Takes effect
- August 10, 2026
- Dates
- Effective date: These regulations are effective on August 10, 2026.
- Docket
- TD 10053
- Regulation ID (RIN)
- 1545-BR80
- Code of Federal Regulations
- 26 CFR 31
- Topics
- Employment taxes; Income taxes; Penalties; Pensions; Railroad retirement; Reporting and recordkeeping requirements; Social security; Unemployment compensation
- Pages
- 5
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Everything from the Internal Revenue Service · Rules on employment taxes · Rules on income taxes · Rules on penalties · Published in August 2026
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.