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IRS Clarifies Income Tax Withholding and Reporting Obligations for Uncashed Retirement Checks
Hanson Bridgett LLP Link to more items from this source
[Guidance Overview]
July 23, 2025

"Generally, adjustments or refunds of income tax withheld on a retirement plan distribution are not available when the retirement check goes uncashed.... Form 1099-R reporting for a subsequently reissued check is only required when the reissued check is greater than the original check amount and the difference is $10 or more."  MORE >>

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