# Flat Rate Supplemental Wage Withholding; Correction
> **IRS** · Correcting amendment. · Published 2006-12-27 · Effective 2007-01-01 · 71 FR 77612
## Document
- **Document number:** E6-22022
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 77612
- **CFR reference:** 26 CFR 31
- **Publication date:** 2006-12-27
- **Effective date:** 2007-01-01
- **Treasury docket:** TD 9276
## Abstract

This document contains corrections to final regulations (TD 9276) that were published in the Federal Register on Tuesday, July 25, 2006 (71 FR 42049), 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/12/27/E6-22022/flat-rate-supplemental-wage-withholding-correction)
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