EMPLOYMENT TAXES
Internal Revenue Bulletin 1996-14 · 2026-10-03 edition · updated 2026-10-04 · United States
Backup withholding:
Substitute Form W–9 (RP 26) 8, 22 Forms, electronic filing, magnetic
media, Form 1042–S (RP 11) 2, 18 Proposed regulations:
26 CFR 31.3306(r)(2)–1, added; FUTA taxation of amounts under employee benefit plans (EE–55– 95) 12, 12 26 CFR 31.9999–0, added; effective date of temporary backup withholding regs (IA–33–95) 4, 99 Partial withdrawal of proposed regula tions INTL–52–86 (Notice 4) 4, 69 Regulations:
26 CFR 31.3402(r)–1 added; 31.3402(r)–IT, removed; withholding on distributions of Indian gaming profits to tribal members (TD 8634) 3, 17
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