§ 31.3406(b)(3)-4. Reportable payments of royalties.

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)-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.
• § 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)-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

• § 6050N Returns regarding payments of royalties
• § 3406 Backup withholding
• § 6050 Repealed

Regulations it cites

• § 31.6051-4 Statement required in case of backup withholding.

Cited by 1 other regulation

• § 31.3406-0 Outline of the backup withholding regulations.

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. December 21, 1995Issued by T.D. 8637 (60 FR 66119)

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

• § 31.3406(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.