New final regulations address federal income tax withholding from certain periodic retirement and annuity payments

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September 29, 2020
2020-2337

The IRS has issued final regulations (TD 9920) under IRC Section 3405 to provide rules for federal income tax withholding on certain periodic retirement and annuity payments to implement a change that the Tax Cuts and Jobs Act made to IRC Section 3405(a)(4). A Tax Alert on the regulations is forthcoming.

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