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N-2020-03: Interim Guidance on Income Tax Withholding from Retirement and Annuity Distributions

20 Dec 2019 11:34 AM | Anonymous

Notice 2020-03 provides guidance for the 2020 calendar year regarding withholding from periodic payments for pensions, annuities, and certain other deferred income under section 3405(a), including the rules for withholding from periodic payments under section 3405(a) when no withholding certificate has been furnished.

It will appear in IRB: 2020-3 dated Jan. 13, 2020.


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