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Text of IRS Notice 2020-03: Interim Guidance on Income Tax Withholding from Retirement and Annuity Distributions (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 19, 2019 "This notice provides guidance for the 2020 calendar year regarding withholding from periodic payments for pensions, annuities, and certain other deferred income ... including the rules for withholding from periodic payments under Section 3405(a) when no withholding certificate has been furnished ('default rate of withholding').... [The Treasury Department] and the [IRS] are considering whether the 2020 default rate of withholding under Section 3405(a) will continue to be appropriate for calendar years after 2020 and request comments related to the potential adoption of a new default rate of withholding." MORE >> |
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