### Question
Can you define what withholding agent means?


### Answer
**Withholding agent** is defined as the following in *26 U.S.C. § 1473*:

> all persons, in whatever capacity acting, having the control, receipt, custody, disposal, or payment of any withholdable payment

#### Citation:
  - *26 U.S.C. § 1473*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 4-TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS**

