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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3406(a)-3

Scope and extent of accounts subject to backup withholding.

Official textecfr.govlast amended

A payor who is required to withhold under § 31.3406(a)-1 must withhold—

# (a)

On the accounts subject to withholding under § 31.3406(a)-1 (b)(1)(i) or (b)(2)(ii); and

# (b)

On the accounts subject to withholding under § 31.3406(a)-1(b)(1)(ii) or (b)(2)(i), as described under § 31.3406(d)-5 (relating to notification of incorrect TIN) or § 31.3406(c)-1 (relating to notified payee underreporting), respectively.

[T.D. 8637, 60 FR 66114, Dec. 21, 1995]

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In this part (40 sections)
  1. 31.3402(i)-1 · Increases in withholding.
  2. 31.3402(j)-1 · Remuneration other than in cash for service performed by…
  3. 31.3402(k)-1 · Special rule for tips.
  4. 31.3402(l)-1 · Determination and disclosure of marital or filing status.
  5. 31.3402(m)-1 · Additional withholding allowance.
  6. 31.3402(n)-1 · Employees incurring no income tax liability.
  7. 31.3402(o)-1 · Extension of withholding to supplemental unemployment…
  8. 31.3402(o)-2 · Extension of withholding to annuity payments if…
  9. 31.3402(o)-3 · Extension of withholding to sick pay.
  10. 31.3402(p)-1 · Voluntary withholding agreements.
  11. 31.3402(q)-1 · Extension of withholding to certain gambling winnings.
  12. 31.3402(r)-1 · Withholding on distributions of Indian gaming profits to…
  13. 31.3403-1 · Liability for tax.
  14. 31.3404-1 · Return and payment by governmental employer.
  15. 31.3405(a)-1 · Questions and answers relating to Federal income tax…
  16. 31.3405(c)-1 · Withholding on eligible rollover distributions;…
  17. 31.3405(e)-1 · Questions and answers relating to withholding on…
  18. 31.3406-0 · Outline of the backup withholding regulations.
  19. 31.3406(a)-1 · Backup withholding requirement on reportable payments.
  20. 31.3406(a)-2 · Definition of payors obligated to backup withhold.
  21. 31.3406(a)-3 · Scope and extent of accounts subject to backup…
  22. 31.3406(a)-4 · Time when payments are considered to be paid and subject…
  23. 31.3406(b)(2)-1 · Reportable interest payment.
  24. 31.3406(b)(2)-2 · Original issue discount.
  25. 31.3406(b)(2)-3 · Window transactions.
  26. 31.3406(b)(2)-4 · Reportable dividend payment.
  27. 31.3406(b)(2)-5 · Reportable patronage dividend payment.
  28. 31.3406(b)(3)-1 · Reportable payments of rents, commissions,…
  29. 31.3406(b)(3)-2 · Reportable barter exchanges and gross proceeds of…
  30. 31.3406(b)(3)-3 · Reportable payments by certain fishing boat operators.
  31. 31.3406(b)(3)-4 · Reportable payments of royalties.
  32. 31.3406(b)(3)-5 · Reportable payments of payment card and third party…
  33. 31.3406(b)(4)-1 · Exemption for certain minimal payments.
  34. 31.3406(c)-1 · Notified payee underreporting of reportable interest or…
  35. 31.3406(d)-1 · Manner required for furnishing a taxpayer identification…
  36. 31.3406(d)-2 · Payee certification failure.
  37. 31.3406(d)-3 · Special 30-day rules for certain reportable payments.
  38. 31.3406(d)-4 · Special rules for readily tradable instruments acquired…
  39. 31.3406(d)-5 · Backup withholding when the Service or a broker notifies…
  40. 31.3406(e)-1 · Period during which backup withholding is required.
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