# Backup Withholding on Third Party Network Transactions

**Action Urgency Score:** 30/100

| Field | Value |
|---|---|
| Agency | Treasury Department; Internal Revenue Service |
| Type | Final rule |
| Action | Final regulations. |
| Published | 2026-08-10 |
| Effective | 2026-08-10 |
| Significant | No |
| CFR parts | 26 CFR 31 |
| Summary | 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. |
| Document number | 2026-16269 |

## Why this score
- Final rule.

Source: Federal Register API (Office of the Federal Register) (https://www.federalregister.gov/documents/2026/08/10/2026-16269/backup-withholding-on-third-party-network-transactions). Last refreshed: 2026-11-04T09:17:43.641Z.
Data from the Federal Register API; the published Federal Register document is authoritative. Informational only, not legal advice.