Open for CommentIRS· Internal Revenue ServiceProposed Rule

Backup Withholding on Third Party Network Transactions

Introduced January 9, 2026Comment period ends March 11, 2026View on regulations.gov ↗

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Comment Period

This proposal is not currently open for public comment.

Details

TypeFederal Regulation
AgencyIRS · Internal Revenue Service
Regulations.gov IDIRS-2026-0034-0001
IntroducedJanuary 9, 2026
Comment DeadlineMarch 11, 2026