TD 9926-Regulations Providing Guidance Under Section 1446(f)

These final regulations under section 1446(f) provide guidance related to the withholding of tax and information reporting with respect to certain dispositions of interests in partnerships engaged in a trade or business within the United States. The final regulations affect certain foreign persons that recognize gain or loss from the sale or exchange of an interest in a partnership that is engaged in a trade or business within the United States, and persons that acquire those interests. The final regulations also affect partnerships that, directly or indirectly, have foreign persons as partners.

The latest form for TD 9926-Regulations Providing Guidance Under Section 1446(f) expires 2027-01-31 and can be found here.