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26 CFR §31.3406(a)-3

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
A payor who is required to withhold under § 31.3406(a)-1 must withhold—
  1. (a)On the accounts subject to withholding under § 31.3406(a)-1 (b)(1)(i) or (b)(2)(ii); and
  2. (b)On the accounts subject to withholding under § 31.3406(a)-1(b)(1)(ii) or (b)(2)(i), as described under § 31.3406(d)-5 (relating to notification of incorrect TIN) or § 31.3406(c)-1 (relating to notified payee underreporting), respectively.