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Failure to provide certification that payee is not subject to withholding

(A) In general In the case of any payee certification failure described in subsection (d)(1), subsection (a) shall apply to any reportable interest or dividend payment made during the period during which the certification described in subsection (d)(1) has not been furnished to the payor.

(B) Special rule for readily tradable instruments acquired through broker where notification In the case of any readily tradable instrument acquired by the payee through a broker, the period described in subparagraph (A) shall start with payments to the payee made after the close of the 30th day after the payor receives notification from a broker under subsection (d)(2)(B).

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statutes/26/3406/e.yaml

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Rules

incorrect_tin_notice_waiting_period_days

Parameter

source: 26 USC 3406(e)(2)(A)

- name: incorrect_tin_notice_waiting_period_days
  kind: parameter
  dtype: Count
  source: 26 USC 3406(e)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: >-
              after the close of the 30th day after the day on which the payor received such
              notification
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

underreporting_notice_waiting_period_days

Parameter

source: 26 USC 3406(e)(3)(A)(i)

- name: underreporting_notice_waiting_period_days
  kind: parameter
  dtype: Count
  source: 26 USC 3406(e)(3)(A)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: >-
              after the close of the 30th day after the day on which the payor received notification
              from the Secretary
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

broker_notification_waiting_period_days

Parameter

source: 26 USC 3406(e)(4)(B)

- name: broker_notification_waiting_period_days
  kind: parameter
  dtype: Count
  source: 26 USC 3406(e)(4)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: after the close of the 30th day after the payor receives notification from a broker
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

start_up_grace_period_days

Parameter

source: 26 USC 3406(e)(5)(A)

- name: start_up_grace_period_days
  kind: parameter
  dtype: Count
  source: 26 USC 3406(e)(5)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: during the 30-day period described in paragraph (2)(A), (3)(A), or (4)(B)
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

stopping_grace_period_days

Parameter

source: 26 USC 3406(e)(5)(B)

- name: stopping_grace_period_days
  kind: parameter
  dtype: Count
  source: 26 USC 3406(e)(5)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: before the 30th day after the close of such period
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

failure_to_furnish_tin_withholding_period_applies

Derived

source: 26 USC 3406(e)(1)

- name: failure_to_furnish_tin_withholding_period_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3406(e)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: any failure by a payee to furnish his TIN to a payor in the manner required
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: >-
              any reportable payment made by such payor during the period during which the TIN has
              not been furnished
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        reportable_payment
        and payee_failed_to_furnish_tin_to_payor_in_required_manner
        and tin_has_not_been_furnished_in_required_manner_when_payment_is_made

incorrect_tin_withholding_period_applies

Derived

source: 26 USC 3406(e)(2)

- name: incorrect_tin_withholding_period_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3406(e)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: the Secretary notifies the payor that the TIN furnished by the payee is incorrect
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: before the payee furnishes another TIN in the manner required
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/e#incorrect_tin_notice_waiting_period_days
            output: incorrect_tin_notice_waiting_period_days
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        reportable_payment

        and secretary_notifies_payor_that_tin_furnished_by_payee_is_incorrect

        and days_after_payor_received_incorrect_tin_notification >
        incorrect_tin_notice_waiting_period_days

        and not payee_has_furnished_another_tin_in_required_manner_when_payment_is_made

notified_underreporting_withholding_period_applies

Derived

source: 26 USC 3406(e)(3)(A)

- name: notified_underreporting_withholding_period_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3406(e)(3)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: notified payee underreporting described in subsection (c)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: any reportable interest or dividend payment made ... before the stop date
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/e#underreporting_notice_waiting_period_days
            output: underreporting_notice_waiting_period_days
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        reportable_interest_or_dividend_payment

        and notified_payee_underreporting_described_in_subsection_c

        and days_after_payor_received_underreporting_notification >
        underreporting_notice_waiting_period_days

        and payment_is_before_stop_date

payee_certification_failure_withholding_period_applies

Derived

source: 26 USC 3406(e)(4)

- name: payee_certification_failure_withholding_period_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3406(e)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: payee certification failure described in subsection (d)(1)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: >-
              during the period during which the certification described in subsection (d)(1) has
              not been furnished
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: readily tradable instrument acquired by the payee through a broker
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/e#broker_notification_waiting_period_days
            output: broker_notification_waiting_period_days
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        reportable_interest_or_dividend_payment
        and payee_certification_failure_described_in_subsection_d_1
        and certification_described_in_subsection_d_1_has_not_been_furnished_to_payor
        and (
            not readily_tradable_instrument_acquired_by_payee_through_broker
            or days_after_payor_received_broker_notification_under_subsection_d_2_B > broker_notification_waiting_period_days
        )

start_up_grace_withholding_period_applies

Derived

source: 26 USC 3406(e)(5)(A)

- name: start_up_grace_withholding_period_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3406(e)(5)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: If the payor elects the application of this subparagraph with respect to the payee
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: during the 30-day period described in paragraph (2)(A), (3)(A), or (4)(B)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/e#start_up_grace_period_days
            output: start_up_grace_period_days
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        reportable_payment
        and payor_elects_start_up_grace_period_with_respect_to_payee
        and payment_made_during_start_up_grace_period_described_in_paragraph_2_A_3_A_or_4_B
        and days_into_start_up_grace_period <= start_up_grace_period_days

stopping_grace_withholding_period_applies

Derived

source: 26 USC 3406(e)(5)(B)

- name: stopping_grace_withholding_period_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3406(e)(5)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: Unless the payor elects not to have this subparagraph apply with respect to the payee
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: after the close of the period described in paragraph (1), (2), or (4)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: >-
              A similar rule shall also apply with respect to the period described in paragraph
              (3)(A)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/e#stopping_grace_period_days
            output: stopping_grace_period_days
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        reportable_payment

        and not payor_elects_out_of_stopping_grace_period_with_respect_to_payee

        and
        payment_made_after_close_of_period_described_in_paragraph_1_2_4_or_applicable_paragraph_3_A

        and days_after_close_of_period_described_in_paragraph_1_2_4_or_applicable_paragraph_3_A <
        stopping_grace_period_days

subsection_a_applies_to_payment_during_subsection_e_period

Derived

source: 26 USC 3406(e)

- name: subsection_a_applies_to_payment_during_subsection_e_period
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3406(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/e#failure_to_furnish_tin_withholding_period_applies
            output: failure_to_furnish_tin_withholding_period_applies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/e#incorrect_tin_withholding_period_applies
            output: incorrect_tin_withholding_period_applies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/e#notified_underreporting_withholding_period_applies
            output: notified_underreporting_withholding_period_applies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/e#payee_certification_failure_withholding_period_applies
            output: payee_certification_failure_withholding_period_applies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/e#start_up_grace_withholding_period_applies
            output: start_up_grace_withholding_period_applies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/e#stopping_grace_withholding_period_applies
            output: stopping_grace_withholding_period_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        failure_to_furnish_tin_withholding_period_applies
        or incorrect_tin_withholding_period_applies
        or notified_underreporting_withholding_period_applies
        or payee_certification_failure_withholding_period_applies
        or start_up_grace_withholding_period_applies
        or stopping_grace_withholding_period_applies

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us/statute/26/3406/e/4 — Failure to provide certification that payee is not subject to withholding · Axiom

Failure to provide certification that payee is not subject to withholding

Official source

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Shown source

statutes/26/3406/e.yaml

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Rules

incorrect_tin_notice_waiting_period_days

Parameter

source: 26 USC 3406(e)(2)(A)

- name: incorrect_tin_notice_waiting_period_days
  kind: parameter
  dtype: Count
  source: 26 USC 3406(e)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: >-
              after the close of the 30th day after the day on which the payor received such
              notification
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

underreporting_notice_waiting_period_days

Parameter

source: 26 USC 3406(e)(3)(A)(i)

- name: underreporting_notice_waiting_period_days
  kind: parameter
  dtype: Count
  source: 26 USC 3406(e)(3)(A)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: >-
              after the close of the 30th day after the day on which the payor received notification
              from the Secretary
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

broker_notification_waiting_period_days

Parameter

source: 26 USC 3406(e)(4)(B)

- name: broker_notification_waiting_period_days
  kind: parameter
  dtype: Count
  source: 26 USC 3406(e)(4)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: after the close of the 30th day after the payor receives notification from a broker
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

start_up_grace_period_days

Parameter

source: 26 USC 3406(e)(5)(A)

- name: start_up_grace_period_days
  kind: parameter
  dtype: Count
  source: 26 USC 3406(e)(5)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: during the 30-day period described in paragraph (2)(A), (3)(A), or (4)(B)
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

stopping_grace_period_days

Parameter

source: 26 USC 3406(e)(5)(B)

- name: stopping_grace_period_days
  kind: parameter
  dtype: Count
  source: 26 USC 3406(e)(5)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: before the 30th day after the close of such period
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

failure_to_furnish_tin_withholding_period_applies

Derived

source: 26 USC 3406(e)(1)

- name: failure_to_furnish_tin_withholding_period_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3406(e)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: any failure by a payee to furnish his TIN to a payor in the manner required
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: >-
              any reportable payment made by such payor during the period during which the TIN has
              not been furnished
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        reportable_payment
        and payee_failed_to_furnish_tin_to_payor_in_required_manner
        and tin_has_not_been_furnished_in_required_manner_when_payment_is_made

incorrect_tin_withholding_period_applies

Derived

source: 26 USC 3406(e)(2)

- name: incorrect_tin_withholding_period_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3406(e)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: the Secretary notifies the payor that the TIN furnished by the payee is incorrect
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: before the payee furnishes another TIN in the manner required
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/e#incorrect_tin_notice_waiting_period_days
            output: incorrect_tin_notice_waiting_period_days
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        reportable_payment

        and secretary_notifies_payor_that_tin_furnished_by_payee_is_incorrect

        and days_after_payor_received_incorrect_tin_notification >
        incorrect_tin_notice_waiting_period_days

        and not payee_has_furnished_another_tin_in_required_manner_when_payment_is_made

notified_underreporting_withholding_period_applies

Derived

source: 26 USC 3406(e)(3)(A)

- name: notified_underreporting_withholding_period_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3406(e)(3)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: notified payee underreporting described in subsection (c)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: any reportable interest or dividend payment made ... before the stop date
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/e#underreporting_notice_waiting_period_days
            output: underreporting_notice_waiting_period_days
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        reportable_interest_or_dividend_payment

        and notified_payee_underreporting_described_in_subsection_c

        and days_after_payor_received_underreporting_notification >
        underreporting_notice_waiting_period_days

        and payment_is_before_stop_date

payee_certification_failure_withholding_period_applies

Derived

source: 26 USC 3406(e)(4)

- name: payee_certification_failure_withholding_period_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3406(e)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: payee certification failure described in subsection (d)(1)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: >-
              during the period during which the certification described in subsection (d)(1) has
              not been furnished
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: readily tradable instrument acquired by the payee through a broker
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/e#broker_notification_waiting_period_days
            output: broker_notification_waiting_period_days
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        reportable_interest_or_dividend_payment
        and payee_certification_failure_described_in_subsection_d_1
        and certification_described_in_subsection_d_1_has_not_been_furnished_to_payor
        and (
            not readily_tradable_instrument_acquired_by_payee_through_broker
            or days_after_payor_received_broker_notification_under_subsection_d_2_B > broker_notification_waiting_period_days
        )

start_up_grace_withholding_period_applies

Derived

source: 26 USC 3406(e)(5)(A)

- name: start_up_grace_withholding_period_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3406(e)(5)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: If the payor elects the application of this subparagraph with respect to the payee
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: during the 30-day period described in paragraph (2)(A), (3)(A), or (4)(B)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/e#start_up_grace_period_days
            output: start_up_grace_period_days
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        reportable_payment
        and payor_elects_start_up_grace_period_with_respect_to_payee
        and payment_made_during_start_up_grace_period_described_in_paragraph_2_A_3_A_or_4_B
        and days_into_start_up_grace_period <= start_up_grace_period_days

stopping_grace_withholding_period_applies

Derived

source: 26 USC 3406(e)(5)(B)

- name: stopping_grace_withholding_period_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3406(e)(5)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: Unless the payor elects not to have this subparagraph apply with respect to the payee
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: after the close of the period described in paragraph (1), (2), or (4)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: >-
              A similar rule shall also apply with respect to the period described in paragraph
              (3)(A)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/e#stopping_grace_period_days
            output: stopping_grace_period_days
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        reportable_payment

        and not payor_elects_out_of_stopping_grace_period_with_respect_to_payee

        and
        payment_made_after_close_of_period_described_in_paragraph_1_2_4_or_applicable_paragraph_3_A

        and days_after_close_of_period_described_in_paragraph_1_2_4_or_applicable_paragraph_3_A <
        stopping_grace_period_days

subsection_a_applies_to_payment_during_subsection_e_period

Derived

source: 26 USC 3406(e)

- name: subsection_a_applies_to_payment_during_subsection_e_period
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3406(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/e#failure_to_furnish_tin_withholding_period_applies
            output: failure_to_furnish_tin_withholding_period_applies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/e#incorrect_tin_withholding_period_applies
            output: incorrect_tin_withholding_period_applies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/e#notified_underreporting_withholding_period_applies
            output: notified_underreporting_withholding_period_applies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/e#payee_certification_failure_withholding_period_applies
            output: payee_certification_failure_withholding_period_applies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/e#start_up_grace_withholding_period_applies
            output: start_up_grace_withholding_period_applies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3406/e#stopping_grace_withholding_period_applies
            output: stopping_grace_withholding_period_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        failure_to_furnish_tin_withholding_period_applies
        or incorrect_tin_withholding_period_applies
        or notified_underreporting_withholding_period_applies
        or payee_certification_failure_withholding_period_applies
        or start_up_grace_withholding_period_applies
        or stopping_grace_withholding_period_applies