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These temporary regulations will provide technical amendments to final regulations issued under chapter 4 of subtitle A (sections 1471 through 1474) of the Internal Revenue Code of 1986, commonly known as the Foreign Account Tax Compliance Act or FATCA. In Treasury Decision 9610 (78 FR 5874), the Treasury Department (Treasury) and the IRS issued final regulations under chapter 4 regarding reporting by foreign financial institutions (FFIs) with respect to U.S. accounts, and withholding on payments to FFIs and other foreign persons. The final regulations issued in TD 9610 affect persons making certain U.S.-related payments to FFIs and other foreign entities and payments by FFIs to other persons. The IRS and Treasury are issuing the temporary regulations containing technical corrections to TD 9610 to respond to post-publication comments that have been received relating to technical errors contained in the regulations and the IRS and Treasury's further analysis of the regulations. The IRS and Treasury will issue a notice of proposed rulemaking by cross-reference to temporary regulations for which the text of the temporary regulations contained in this document also serves as the text of the proposed regulations.