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TREAS/IRS RIN: 1545-BP95 Publication ID: Spring 2025 
Title: Final Chapters 3 and 4 Burden Reduction Regulations 
Abstract:

These final regulations will finalize proposed regulations under chapters 3 and 4 that remove certain withholding requirements and provide guidance on certain due diligence requirements of withholding agents. The proposed regulations were published in the Federal Register on 12/18/2018, as part of REG-132881-17, RIN 1545-BO30.

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Deregulatory 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 1471    26 U.S.C. 1473 and 1474   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM   12/18/2018  83 FR 64757   
NPRM Comment Period End  02/19/2019 
Final Action  05/00/2026 
Additional Information: REG-118626-20 (Final) Drafter attorney: Subin Seth (202) 317-5003 Reviewer: John Sweeney (202) 317-5002 Treasury attorney: Kamela Nelan (202) 622-1540 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BO30 
Agency Contact:
John J. Sweeney
Senior Technical Reviewer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4579,
Washington, DC 20224
Phone:202 317-5002
Email: john.j.sweeney@irscounsel.treas.gov