Backup Withholding on Third Party Network Transactions
This document contains final regulations governing backup withholding on reportable payments with respect to third party network transactions. The final regulations reflect recent changes to the statutory law that affect the backup withholding requirements for third party settlement organizations who make payments in settlement of third party network transactions.
What this item does
The short version, using the agency's own summary text.
This document contains final regulations governing backup withholding on reportable payments with respect to third party network transactions. The final regulations reflect recent changes to the statutory law that affect the backup withholding requirements for third party settlement organizations who make payments in settlement of third party network transactions.
Final regulations.
Important dates
The dates that matter most for this item.
Published
August 10, 2026
Starts
August 10, 2026
Who published it
The agencies listed in the official filing.
Federal rulebook sections mentioned
These are the parts of the Code of Federal Regulations cited in the filing.