Information Reporting by Government Entities on Certain Government Payments
The links below connect to additional background on the new information reporting requirements for government entities.
- REG-151687-10: Withholding on Payments by Government Entities to Persons Providing Property or Services
- TD 9524: Extension of Withholding to Certain Government Entities (final regs)
- IRS Newsletter: Federal, State & Local Governments (July 2011)
- Webinar: The Ins and Outs of IRS Section 3402(t), New Withholding Requirements of Contractor Payments
- Transcript of Phone Forum Q & A: IRS Section3402(t):
- FAQs: Section 3402(t) Withholding: New Law Repeals 3% Contractor Withholding
Page Last Reviewed or Updated: 2012-08-04
