§ 31.3406(a)-2. Definition of payors obligated to backup withhold.

Other regulations under § 3406

• § 31.3406-0 Outline of the backup withholding regulations.
• § 31.3406(a)-1 Backup withholding requirement on reportable payments.
• § 31.3406(a)-3 Scope and extent of accounts subject to backup withholding.
• § 31.3406(a)-4 Time when payments are considered to be paid and subject to backup withholding.
• § 31.3406(b)(2)-1 Reportable interest payment.
• § 31.3406(b)(2)-2 Original issue discount.
• § 31.3406(b)(2)-3 Window transactions.
• § 31.3406(b)(2)-4 Reportable dividend payment.
• § 31.3406(b)(2)-5 Reportable patronage dividend payment.
• § 31.3406(b)(3)-1 Reportable payments of rents, commissions, nonemployee compensation, etc.
• § 31.3406(b)(3)-2 Reportable barter exchanges and gross proceeds of sales of securities, commodities, or digital assets by brokers.
• § 31.3406(b)(3)-3 Reportable payments by certain fishing boat operators.
• § 31.3406(b)(3)-4 Reportable payments of royalties.
• § 31.3406(b)(3)-5 Reportable payments of payment card and third party network transactions.
• § 31.3406(b)(4)-1 Exemption for certain minimal payments.
• § 31.3406(c)-1 Notified payee underreporting of reportable interest or dividend payments.
• § 31.3406(d)-1 Manner required for furnishing a taxpayer identification number.
• § 31.3406(d)-2 Payee certification failure.
• § 31.3406(d)-3 Special 30-day rules for certain reportable payments.
• § 31.3406(d)-4 Special rules for readily tradable instruments acquired through a broker.
• § 31.3406(d)-5 Backup withholding when the Service or a broker notifies the payor to withhold because the payee's taxpayer identification number is incorrect.
• § 31.3406(e)-1 Period during which backup withholding is required.
• § 31.3406(f)-1 Confidentiality of information.
• § 31.3406(g)-1 Exception for payments to certain payees and certain other payments.
• § 31.3406(g)-2 Exception for reportable payment for which withholding is otherwise required.
• § 31.3406(g)-3 Exemption while payee is waiting for a taxpayer identification number.
• § 31.3406(h)-1 Definitions.
• § 31.3406(h)-2 Special rules.
• § 31.3406(h)-3 Certificates.
• § 31.3406(i)-1 Effective date.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

• § 6041 Information at source
• § 3406 Backup withholding

Cited by 9 other regulations

• § 1.671-5 Reporting for widely held fixed investment trusts.
• § 1.1441-1 Requirement for the deduction and withholding of tax on payments to foreign persons.
• § 1.1471-1 Scope of chapter 4 and definitions.
• § 31.3406-0 Outline of the backup withholding regulations.
• § 31.3406(a)-1 Backup withholding requirement on reportable payments.
• § 31.3406(a)-4 Time when payments are considered to be paid and subject to backup withholding.
• § 31.3406(d)-3 Special 30-day rules for certain reportable payments.
• § 31.3406(h)-1 Definitions.
• § 31.3406(h)-2 Special rules.

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.

1. August 16, 2010Amended by T.D. 9496 (75 FR 49835)
2. July 26, 2002Issued by T.D. 9010 (67 FR 48759)

Where it sits in 26 CFR

1. Subchapter C Employment taxes and collection of income tax at source
2. Part 31 Employment taxes and collection of income tax at source
3. Subpart E Collection of Income Tax at Source

Nearby sections

• § 31.3405(c)-1 Withholding on eligible rollover distributions; questions and answers.
• § 31.3405(e)-1 Questions and answers relating to withholding on pensions, annuities, and certain other deferred income.
• § 31.3406-0 Outline of the backup withholding regulations.
• § 31.3406(a)-1 Backup withholding requirement on reportable payments.
• § 31.3406(a)-2 Definition of payors obligated to backup withhold.
• § 31.3406(a)-3 Scope and extent of accounts subject to backup withholding.
• § 31.3406(a)-4 Time when payments are considered to be paid and subject to backup withholding.
• § 31.3406(b)(2)-1 Reportable interest payment.
• § 31.3406(b)(2)-2 Original issue discount.