# Prop. Treas. Reg. § 31.3406-0: Outline of the backup withholding regulations.

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. 9. Section 31.3406-0 is amended by revising the entry for § 31.3406(b)(3)-1(b)(3) to read as follows:

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§ 31.3406(b)(3)-1 Reportable Payments of Rents, Commissions, Nonemployee Compensation, etc.

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(b) * * *

(3) Payments exceeding threshold.

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