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Part 35a—Temporary Employment Tax Regulations Under the Interest and Dividend Tax Compliance Act of 1983

Temporary Employment Tax Regulations Under the Interest and Dividend Tax Compliance Act of 1983

ContainsSection 35a.3406-2

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Displayed edition2026-04-15

Last updated2026-04-15

PART 35a—TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983

35a.3406-2
§ 35a.3406-2 Imposition of backup withholding for notified payee underreporting of reportable interest or dividend payments.

Authority26 U.S.C. 7805; § 35a.3406-2 also issued under 26 U.S.C. 3406(c)(3)(D) and 3406(i).