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Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a)

tax-irs · IRS · Rule · Published 2020-10-01 · Effective 2020-10-01 · 85 FR 61813

Document

Document number
2020-21777
Federal Register citation
85 FR 61813
CFR reference
26 CFR 31
Type
Rule
Action
Final regulation.
Category
tax-irs
Sub-agency
IRS
Publication date
2020-10-01
Effective date
2020-10-01
Treasury docket
TD 9920

Abstract

This document sets forth a final regulation that provides rules for Federal income tax withholding on certain periodic retirement and annuity payments to implement an amendment made by the Tax Cuts and Jobs Act. This regulation affects payors of certain periodic payments, plan administrators that are required to withhold on such payments, and payees who receive such payments.

Source

Authoritative
Federal Register document
Machine
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