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Regulatory Information
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2020-10-06
article
Income Tax Withholding From Wages
Rules and Regulations
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D09002ee1bdb36d04
United States
Department of the Treasury
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org
United States Government Agency or Subagency
United States
Internal Revenue Service
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United States Government Agency or Subagency
This document sets forth final regulations that provide guidance for employers concerning income tax withholding from employees' wages. These final regulations concern the amount of Federal income tax employers withhold from employees' wages, implement changes in the Internal Revenue Code made by the Tax Cuts and Jobs Act, and reflect the redesigned withholding allowance certificate (Form W-4) and related IRS publications. These final regulations affect employers that pay wages subject to Federal income tax withholding and employees who receive wages subject to Federal income tax withholding.
85 FR 63019
https://www.govinfo.gov/app/details/FR-2020-10-06/2020-22071
2020-22071
fr06oc20-19
RIN 1545-B032
4830-01-P
TD 9924
https://www.govinfo.gov/app/details/FR-2020-10-06/2020-22071
https://www.govinfo.gov/content/pkg/FR-2020-10-06/html/2020-22071.htm
https://www.govinfo.gov/content/pkg/FR-2020-10-06/pdf/2020-22071.pdf
Employment Taxes
Fishing Vessels
Gambling
Income Taxes
Penalties
Pensions
Railroad Retirement
Reporting and Recordkeeping Requirements
Social Security
Unemployment Compensation
19 p.
63019
63037
85 FR 63019
Code of Federal Regulations
Title 26 Part 31
26 CFR Part 31
Regulation Identification Number 1545-B032
RIN 1545-B032
Income Tax Withholding From Wages; Federal Register Vol. 85, Issue
RULE
2020-22071
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2020-10-06
TD 9924
4830-01-P
2020-22071
Final regulations.
This document sets forth final regulations that provide guidance for employers concerning income tax withholding from employees' wages. These final regulations concern the amount of Federal income tax employers withhold from employees' wages, implement changes in the Internal Revenue Code made by the Tax Cuts and Jobs Act, and reflect the redesigned withholding allowance certificate (Form W-4) and related IRS publications. These final regulations affect employers that pay wages subject to Federal income tax withholding and employees who receive wages subject to Federal income tax withholding.
Effective date: These final regulations are effective on October 6, 2020.
Concerning these final regulations, Mikhail Zhidkov of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes), (202) 317-4774 (not a toll-free number).
Employment Taxes
Fishing Vessels
Gambling
Income Taxes
Penalties
Pensions
Railroad Retirement
Reporting and Recordkeeping Requirements
Social Security
Unemployment Compensation
Income Tax Withholding from Wages,
http://www.irs.gov
http://www.regulations.gov
irs.gov
www.irs.gov
www.irs.gov/Pub15
www.irs.gov/Pub15T
Federal Register
Vol. 85, no. 194
Office of the Federal Register, National Archives and Records Administration
2020-10-06
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274 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2020-10-06
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0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr06oc20
https://www.govinfo.gov/app/details/FR-2020-10-06
https://www.govinfo.gov/content/pkg/FR-2020-10-06/pdf/FR-2020-10-06.pdf
https://www.govinfo.gov/content/pkg/FR-2020-10-06/xml/FR-2020-10-06.xml
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63185
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2020-10-06
2023-04-27
FR-2020-10-06
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FR
FR-2020-10-06
85
194