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Rule. "Withholding on Certain Distributions Under Section 3405(a) and (b)" Federal Register 89, no. 203 (October 21, 2024): 84079-84083. https://www.govinfo.gov/app/details/FR-2024-10-21/2024-24224.
Office of the Federal Register, National Archives and Records Administration. (). 89 FR 84079 - Withholding on Certain Distributions Under Section 3405(a) and (b). [Government]. Office of the Federal Register, National Archives and Records Administration. https://www.govinfo.gov/app/details/FR-2024-10-21/2024-24224
Office of the Federal Register, National Archives and Records Administration. 89 FR 84079 - Withholding on Certain Distributions Under Section 3405(a) and (b). Office of the Federal Register, National Archives and Records Administration, , https://www.govinfo.gov/app/details/FR-2024-10-21/2024-24224
Office of the Federal Register, National Archives and Records Administration, Withholding on Certain Distributions Under Section 3405(a) and (b), govinfo, (October 21, 2024), https://www.govinfo.gov/app/details/FR-2024-10-21/2024-24224.
Close xFederal Register Volume 89, Issue 203 (October 21, 2024)
Regulatory Information
Federal Register
AE 2.7:
GS 4.107:
AE 2.106:
Office of the Federal Register, National Archives and Records Administration
Rules and Regulations
Final regulation.
Effective date. This regulation is effective October 21, 2024.
Jeremy Lamb at (202) 317-4575 or Isaac Stein at (202) 317-6320 (not toll-free numbers).
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.
DEPARTMENT OF THE TREASURY
Internal Revenue Service
84079-84083
89 FR 84079
1545-BN52
26 CFR 31
Employment Taxes; Income Taxes; Penalties; Pensions; Railroad Retirement; Reporting and Recordkeeping Requirements; Social Security and Unemployment Compensation
TD 10008
2024-24224