The Bulletin Index-Digest System & Highlights Summaries

Withholding

The following items are Summaries from the "Highlights" page of each Internal Revenue Bulletin, the official weekly publication of the IRS. The Summaries begin in January 1994 and have been compiled through the date shown above. There are no links for the documents issued in 1994 and 1995, but beginning in January 1996 there are links to the full text of all the actual documents. These documents have been extracted from IRS's Internal Revenue Bulletins and are in the Adobe Acrobat PDF format. You will need the appropriate Acrobat Reader installed on your computer to view or print the PDF files.

Notice 99–25 from IR Bulletin No. 1999-20
The Service will extend the effective date of the nonresident alien withholding regulations under section 1441 of the Code that were published in T.D. 8734, 1997–2 C.B. 109. As extended, those regulations will apply to certain payments made to foreign persons after December 31, 2000.

Announcement 99–46 from IR Bulletin No. 1999-16
This document contains corrections to Announcement 99–24, 1999–14 I.R.B. 12, in which proposed revisions to Form 1042-S were poorly reproduced. We are providing more legible copies of Form 1042-S, and we are extending the date for receiving comments to May 19, 1999.

Announcement 99–24 from IR Bulletin No. 1999-14
The Service is requesting comments from the public on pro-posed revisions to Form 1042–S, Foreign Person’s U.S. Source Income Subject to Withholding.

Announcement 99–29 from IR Bulletin No. 1999-13
This document contains a correction to final regulations, T.D. 8804 (1999–12 I.R.B. 5), under section 1441 of the Code, relating to the withholding of income tax on certain U.S. source income payments to foreign persons.

T.D. 8804 from IR Bulletin No. 1999-12
Final regulations relate to delaying the effective date and making technical amendments to final regulations under section 1441 of the Code.

Announcement 99-12 from IR Bulletin No. 1999-05
Rev. Proc. 98-44, 1998-32 I.R. B. 11, Specifications for Filing Forms 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Magnetically/Electronically, is corrected.

Notice 99-8 from IR Bulletin No. 1999-05
This notice announces that the Service will make certain changes to the section 1441 withholding regulations, and provides the text of a model qualified intermediary withholding agreement.

Announcement 99-6 from IR Bulletin No. 1999-04
The Service will allow payers to establish a system to electronically receive Forms W-4P, Withholding Certificate for Pension or Annuity Payments, W-4S, Request for Federal Income Tax Withholding From Sick Pay, and W-4V, Voluntary Withholding Request.

Announcement 98-51 from IR Bulletin No. 1998-24
The Service is requesting comments from the public on the following proposed new forms and instructions; Form W-8, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding; Form W-8A, Foreign Persons' Claim of Income Effectively Connected With the Conduct of a Trade or Business in the United States; Form W-8B, Certification for United States Tax Withholding for Foreign Governments and Other Foreign Organizations; and Form W-8C, Certificate of Foreign Intermediary, Foreign Partnership, and Certain U.S. Branches for United States Tax Withholding. Prior versions of the forms, without instructions, were issued in Announcement 98-15, 1998-10 1. R. B. 36.

Announcement 98-48 from IR Bulletin No. 1998-24
Rev. Proc. 98-26, 1998-13 I.R.B. 26, relating to the specifications for filing Form W-4, Employee's Withholding Allowance Certificate, magnetically or electronically, is corrected.

Notice 98-16 from IR Bulletin No. 1998-15
This notice announces that the Service will amend the effective date of the section 1441 withholding regulations to apply to payments made after December 31, 1999.

Rev. Proc. 98-26 from IR Bulletin No. 1998-13
Electronic filing; magnetic media; 1998 Form W-4 specifications. Specifications for filing Form W-4, Employee's Withholding Allowance Certificate, magnetically or electronically, are set forth.

Announcement 98-15 from IR Bulletin No. 1998-10
The Service is requesting comments from the public on proposed new Forms W-8, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding; W-13A, Foreign Person's Claim of Income Effectively Connected With the Conduct of a Trade or Business in the United States; W-813, Certification for United States Tax Withholding for Foreign Governments and Other Foreign Organizations; and W-8C, Certificate of Intermediary for United States Tax Withholding.

REG-114000-97 from IR Bulletin No. 1997-47
Proposed regulations under section 1441 of the Code provide guidance regarding the obligation to withhold on interest paid with respect to obligations in the case of the sale of obligations between interest payment dates. A public hearing will be held on January 26, 1998.

T.D. 8734 from IR Bulletin No. 1997-44
Final regulations relate to the withholding of income tax under sections 1441, 1442, and 1443 of the Code on certain U.S. source income paid to foreign persons, related tax deposit and reporting requirements, and related requirements governing collection, refunds, and credits of withheld amounts.

Pub. L. 103-465 from IR Bulletin No. 1995-11
The Uruguay Round Agreements Act approves and implements the trade agreements concluded in the Uruguay Round of multilateral trade negotiations.

Notice 94-39 from IR Bulletin No. 1994-17
This notice alerts withholding agents and taxpayers that contingent interest described in section 871(h)(4) of the Code no longer qualifies for the portfolio debt exemption from withholding.

QUALIFIED INTERMEDIARY

Rev. Proc. 98-27 from IR Bulletin No. 1998-15
This procedure provides guidance to foreign financial institutions that desire to enter into a withholding agreement with the Service in order to be treated as qualified intermediaries under new section 1. 1441 -1 (e)(5) of the Income Tax Regulations. It describes the application procedures for becoming a qualified intermediary and the terms that the Service will ordinarily require in a withholding agreement.

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