Treasury Regulations · 26 CFR
§ 1.871-6. Duty of withholding agent to determine status of alien payees.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 871
Cite as 26 CFR § 1.871-6
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 14, 1997 by T.D. 8734
- Issued under
- 26 U.S.C. § 871
- Length
- 33 words · about 1 min to read
For the obligation of a withholding agent to withhold the tax imposed by this section, see chapter 3 of the Internal Revenue Code and the regulations thereunder.
[T.D. 8734, 62 FR 53416, Oct. 14, 1997]
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8734 (62 FR 53416)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Nonresident alien individuals
Nearby sections
- § 1.871-2 Determining residence of alien individuals.
- § 1.871-3 Residence of alien seamen.
- § 1.871-4 Proof of residence of aliens.
- § 1.871-5 Loss of residence by an alien.
- § 1.871-6 Duty of withholding agent to determine status of alien payees.
- § 1.871-7 Taxation of nonresident alien individuals not engaged in U.S. business.
- § 1.871-8 Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income.
- § 1.871-9 Nonresident alien students or trainees deemed to be engaged in U.S. business.
- § 1.871-10 Election to treat real property income as effectively connected with U.S. business.