# Withholding on Certain Distributions Under Section 3405(a) and (b)
> **IRS** · Final regulation. · Published 2024-10-21 · Effective 2024-10-21 · 89 FR 84079
## Document
- **Document number:** 2024-24224
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 89 FR 84079
- **CFR reference:** 26 CFR 31
- **Publication date:** 2024-10-21
- **Effective date:** 2024-10-21
- **Treasury docket:** TD 10008
## Abstract

This document contains a final regulation regarding income tax withholding on certain periodic payments and nonperiodic distributions from employer deferred compensation plans, individual retirement plans, and commercial annuities that are not eligible rollover distributions. The regulation addresses a payor's obligation to withhold income taxes in the circumstances in which those payments or distributions are made to payees outside of the United States and affects payors and payees of those periodic payments and nonperiodic distributions.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2024/10/21/2024-24224/withholding-on-certain-distributions-under-section-3405a-and-b)
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