[Federal Register Volume 76, Number 109 (Tuesday, June 7, 2011)]
[Rules and Regulations]
[Pages 32864-32865]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-13932]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 31

[TD 9524]
RIN 1545-BG45


Extension of Withholding to Certain Payments Made by Government 
Entities; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

-----------------------------------------------------------------------

SUMMARY: This document describes corrections to final regulations (TD 
9524) that were published in the Federal Register on Monday, May 9, 
2011 (76 FR 26583) relating to withholding by government entities. 
These regulations reflect changes in the law made by the Tax Increase 
Prevention and Reconciliation act of 2005 that require Federal, State, 
and local government entities to withhold income tax when making 
payments to persons providing property or services. These regulations 
affect Federal, State, and local government entities that will be 
required to withhold and report tax from payments to persons providing 
property or services and also affect the person receiving payments for 
property or services from the government entities.

DATES: This correction is effective on June 7, 2011, and is applicable 
on May 9, 2011.

FOR FURTHER INFORMATION CONTACT: A. G. Kelley, (202) 622-6040 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of this correction are 
under sections 3402(t), 3406(g), 6011(a), 6051, 6071(a), and 6302 of 
the Internal Revenue Code.

Need for Correction

    As published, final regulations (TD 9524) contain errors that may 
prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of the final regulations (TD 9524) 
which were the subject of FR Doc. 2011-10760 is corrected as follows:
    1. On page 26584, column 1, in the preamble, under the paragraph 
heading ``Summary of Comments and Explanation of Provisions'', the 
second paragraph of the column, line 1, the

[[Page 32865]]

language ``As discussed in section IX of the'' is corrected to read 
``As discussed in section VIII of the''.
    2. On page 26854, column 1, in the preamble, under the paragraph 
heading ``Summary of Comments and Explanation of Provisions'', the 
second paragraph of the column, line 13, the language ``materially 
modified (but see section IX'' is corrected to read ``materially 
modified (but see section VIII''.
    3. On page 26586, column 2, in the preamble, under the paragraph 
heading ``D. Advance and Interim Payments'', first paragraph, last 
line, the language ``IV.E.1 of this preamble).'' is corrected to read 
``III.E.1 of this preamble).''.
    4. On page 26587, column 2, in the preamble, the language of the 
paragraph heading ``IV. Payments Excepted From the Section 3402(t) 
Withholding Requirements'' is corrected to read ``III. Payments 
Excepted From the Section 3402(t) Withholding Requirements''.
    5. On page 26591, column 1, in the preamble, the language of the 
paragraph heading ``V. Application of Section 3402(t) to Passthrough 
Entities'' is corrected to read ``IV. Application of Section 3402(t) to 
Passthrough Entities''.
    6. On page 26591, column 2, in the preamble, the language of the 
paragraph heading ``VI. Deposits and Reporting of Amounts Withheld 
Under Section 3402(t)'' is corrected to read ``V. Deposits and 
Reporting of Amounts Withheld Under Section 3402(t)''.
    7. On page 26591, column 3, in the preamble, the language of the 
paragraph heading ``VII. Crediting of Amounts Withheld'' is corrected 
to read ``VI. Crediting of Amounts Withheld''.
    8. On page 26592, column 2, in the preamble, the language of the 
paragraph heading ``VIII. Correction of Errors and Liability of 
Government Entity'' is corrected to read ``VII. Correction of Errors 
and Liability of Government Entity''.
    9. On page 26593, column 2, in the preamble, the language of the 
paragraph heading ``IX. Extension of Applicability Date and Transition 
Relief for Existing Contracts'' is corrected to read ``VIII. Extension 
of Applicability Date and Transition Relief for Existing Contracts''.
    10. On page 26594, column 1, in the preamble, the language of the 
paragraph heading ``X. Transition Rule for Interest and Penalties on 
Underpayments'' is corrected to read '' IX. Transition Rule for 
Interest and Penalties on Underpayments''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2011-13932 Filed 6-6-11; 8:45 am]
BILLING CODE 4830-01-P