Backup Withholding on Third Party Network Transactions
Built by the Tribune's code from the Federal Register. No AI wrote this page. Published in the Federal Register Aug. 10, 2026. Document 2026-16269. Updated Nov. 7, 2026.
- What it does
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.
The Internal Revenue Service's summary, as published in the Federal Register.
- What changed in the regulation
1 part of Title 26 of the Code of Federal Regulations:
Wording on eCFR: the day before it took effect and from the day it took effect (first part listed).
- Compared with
The Internal Revenue Service has published 22 final rules in 2026 so far, compared with 21 in all of 2025.
Counted by the Tribune from Federal Register records since Jan. 1, 2025.
- Before this
1 earlier Federal Register document under regulation identifier 1545-BR80 since Jan. 1, 2025.
- What happens next and when
Effective date: These regulations are effective on August 10, 2026.
The agency's dates, word for word.
The record as published
| Document number | 2026-16269 |
|---|---|
| Action | Final regulations. |
| Agencies | Treasury Department; Internal Revenue Service |
| Published | Aug. 10, 2026 |
| Effective date | Aug. 10, 2026 |
| Regulation identifier (RIN) | 1545-BR80 |
| Docket | IRS-2026-0034 |
Source: the Federal Register (public domain). The document in the Federal Register