# Prop. Treas. Reg. § 31.3406(g)-2: Exception for reportable payment for which withholding is otherwise required.

Proposed regulation, not in force. REG-113229-25, 91 FR 20599, published 2026-04-17 <https://www.federalregister.gov/documents/2026/04/17/2026-07519/increase-in-threshold-for-requiring-information-reporting-with-respect-to-certain-payees-extension>. Interprets 26 U.S.C. § 3406.

Par. 11. Section 31.3406(g)-2 is amended by: 1. Revising the second sentence of paragraph (d)(2). 2. Revising paragraph (h). The revisions read as follows:

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(d) * * *

(2) * * * A gambling winning (other than a winning from bingo, keno, or slot machines) is a reportable gambling winning only if the amount paid with respect to the wager equals or exceeds the dollar amount in effect for the calendar year under section 6041(a) and (h) and if the proceeds are at least 300 times as large as the amount wagered. * * *

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(h) Applicability date. This section applies to payments of reportable gambling winnings paid with respect to a winning event that occurs on or after January 1, 2026.