# 26 U.S.C. § 1461: Liability for withheld tax Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 1461(a)(1). Every person required to deduct and withhold any tax under this chapter is hereby made liable for such tax and is hereby indemnified against the claims and demands of any person for the amount of any payments made in accordance with the provisions of this chapter. ## Regulations - [Treas. Reg. § 1.1461-1](/26/reg/1.1461-1.md): Payment and returns of tax withheld. (interprets § 1461) - [Treas. Reg. § 1.1461-2](/26/reg/1.1461-2.md): Adjustments for overwithholding or underwithholding of tax. (interprets § 1461) - [Treas. Reg. § 1.1461-3](/26/reg/1.1461-3.md): Withholding under section 1446. (interprets § 1461) ## Forms named in the regulations - [Form 1042-S](https://www.irs.gov/pub/irs-pdf/f1042s.pdf) - [Form 1042](https://www.irs.gov/pub/irs-pdf/f1042.pdf) - [Form 8288](https://www.irs.gov/pub/irs-pdf/f8288.pdf) - [Form W-2](https://www.irs.gov/pub/irs-pdf/fw2.pdf) ## Final rules - [88 FR 11754](https://www.federalregister.gov/documents/2023/02/23/2023-03710/electronic-filing-requirements-for-specified-returns-and-other-documents) (2023): Electronic-Filing Requirements for Specified Returns and Other Documents - [85 FR 76910](https://www.federalregister.gov/documents/2020/11/30/2020-22619/withholding-of-tax-and-information-reporting-with-respect-to-interests-in-partnerships-engaged-in-a) (2020): Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in a U.S. Trade or Business - [82 FR 8144](https://www.federalregister.gov/documents/2017/01/24/2017-01163/dividend-equivalents-from-sources-within-the-united-states) (2017): Dividend Equivalents From Sources Within the United States - [82 FR 2046](https://www.federalregister.gov/documents/2017/01/06/2016-31590/regulations-regarding-withholding-of-tax-on-certain-us-source-income-paid-to-foreign-persons) (2017): Regulations Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment - [80 FR 56866](https://www.federalregister.gov/documents/2015/09/18/2015-21759/dividend-equivalents-from-sources-within-the-united-states) (2015): Dividend Equivalents From Sources Within the United States - [79 FR 12726](https://www.federalregister.gov/documents/2014/03/06/2014-03991/withholding-of-tax-on-certain-us-source-income-paid-to-foreign-persons-information-reporting-and) (2014): Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment - [78 FR 73079](https://www.federalregister.gov/documents/2013/12/05/2013-28933/dividend-equivalents-from-sources-within-the-united-states) (2013): Dividend Equivalents From Sources Within the United States - [70 FR 28702](https://www.federalregister.gov/documents/2005/05/18/05-9424/section-1446-regulations-withholding-on-effectively-connected-taxable-income-allocable-to-foreign) (2005): Section 1446 Regulations; Withholding on Effectively-Connected Taxable Income Allocable to Foreign Partners - [65 FR 32152](https://www.federalregister.gov/documents/2000/05/22/00-11937/revisions-to-regulations-relating-to-withholding-of-tax-on-certain-us-source-income-paid-to-foreign) (2000): Revisions to Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations. - [62 FR 53387](https://www.federalregister.gov/documents/1997/10/14/97-25998/general-revision-of-regulations-relating-to-withholding-of-tax-on-certain-us-source-income-paid-to) (1997): General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Related Collection, Refunds, and Credits; Revision of Information Reporting and Backup Withholding Regulations; and Removal of Regulations Under Part 35a and of Certain Regulations Under Income Tax Treaties ## Leading cases - [Coastal Chemical Corp. v. United States, 546 F.2d 110 (5th Cir. 1977)](https://www.courtlistener.com/opinion/340935/coastal-chemical-corporation-v-united-states/) - [Kurt Orban Co. v. Commissioner, 90 T.C. 275 (1988)](https://www.courtlistener.com/opinion/4706736/kurt-orban-co-v-commissioner/) - [Ya Global Investments v. Commissioner (T.C. 2023)](https://www.courtlistener.com/opinion/9441210/ya-global-investments-lp-fka-cornell-capital-partners-lp-yorkville/) ## Proposed regulations (not in force) - [Prop. Treas. Reg. § 1.1461-1](/26/prop/1.1461-1_2010-20737.md): Payment and returns of tax withheld. (REG-153340-09, proposed 2010-08-23) ## Connections Cites: none Cited by: § 6011 General requirement of return, statement, or list Derived from: 1939 § 143(c); 1939 § 143(g) ## Amendments - 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 360 - 1966-11-13: [Pub. L. 89-809](/26/act/89-809.md), 80 Stat. 1554