Multiple withholding agents.

(5) Multiple withholding agents. When several persons qualify as a withholding agent with respect to a single payment, only one tax is required to be withheld and deposited. See 1.1474-1(a). A person who, as a nominee described in 1.6031(c)-1T, has furnished to a partnership all of the information required to be furnished under 1.6031(c)-1T(a) shall not be treated as a withholding agent if the person has notified the partnership that it is treating the provision of information to the partnership as a discharge of its obligations as a withholding agent.

Source

26 CFR § 1.1473-1


Scoping language

None
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