# Flat Rate Supplemental Wage Withholding
> **IRS** · Final regulations. · Published 2006-07-25 · Effective 2007-01-01 · 71 FR 42049
## Document
- **Document number:** E6-11764
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 42049
- **CFR reference:** 26 CFR 31
- **Publication date:** 2006-07-25
- **Effective date:** 2007-01-01
- **Treasury docket:** TD 9276
## Abstract

This document contains final regulations amending the regulations that provide for determining the amount of income tax withholding on supplemental wages. These regulations apply to all employers and others making supplemental wage payments to employees. These regulations reflect changes in the law made by the American Jobs Creation Act of 2004.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/07/25/E6-11764/flat-rate-supplemental-wage-withholding)
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