Withholding on under $200 Distribution

[Stash026]

My understanding always was that Plans weren't required to withhold 20% on distributions under $200.  However I pulled up the 2018 Publication 15-A and in Chapter 8 it's not listed as an exception for the 20% withholding.  All that it says is:

Exceptions. Distributions that are (a) required minimum distributions, (b) one of a specified series of equal payments, or (c) qualifying “hardship” distributions aren't “eligible rollover distributions” and aren't subject to the mandatory 20% federal income tax withholding.

Does that mean that we should withhold the 20%, even on a "small" distribution or is it listed somewhere else as an exception?

Thanks again everyone!

[card]

From IRS Model 402(f) Notice:

"If your payments for the year are less than $200 (not including payments from a designated Roth account in the Plan), the Plan is not required to allow you to do a direct rollover and is not required to withhold for federal income taxes. However, you may do a 60-

day rollover."

[Stash026]

Perfect, thank you!