Internal Revenue Service September 27, 2017 – Federal Register Recent Federal Regulation Documents

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Withholding on Payments of Certain Gambling Winnings

Document Number: 2017-20720

Type: Rule

Date: 2017-09-27

Agency: Internal Revenue Service, Department of Treasury

This document contains final regulations with respect to the withholding from, and the information reporting on, certain payments of gambling winnings from horse races, dog races, and jai alai and on certain other payments of gambling winnings. The final regulations affect both payers and payees of the gambling winnings.

https://regulations.justia.com/regulations/fedreg/2017/09/27/2017-20720.html