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TREAS/IRS RIN: 1545-BR80 Publication ID: 2026 
Title: ●Reporting and Backup Withholding on Third Party Network Transactions 
Abstract:

Updates regulations affected by the recent changes codified in the One, Big, Beautiful, Bill Act to the reporting and backup withholding requirements on third party network transactions.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1.6041-1    26 CFR 1.6041A-1    26 CFR 1.6050W-1    26 CFR 31.3406(b)(3)-5   
Legal Authority: 26 USC 7805(a)    26 USC 6050W(g)    26 USC 3406(i)    Pub. L. 119-21   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/09/2026  91 FR 934   
NPRM Comment Period End  03/10/2026 
Final Action  11/00/2026 
Additional Information: REG-112829-25 Drafting attorney: Casey Conrad, (443) 853-5499 Reviewing attorney: Melissa Henkel, (202) 317-5146 Treasury Attorney: David Bergman, (202) 705-2463 CC: PA
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Small Entities Affected: Businesses, Governmental Jurisdictions, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Casey Conrad
Attorney
Department of the Treasury
Internal Revenue Service
31 Hopkins Plaza, Room 5241, Ste.1320-24,
Baltimore, MD 21201
Phone:443 853-5499
Email: casey.r.conrad@irscounsel.treas.gov