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Research Center : Development

Nov 04,2006 | The Corporate Executive

IRS Issues Final Regulations on Tax Withholding for Supplemental Wage Payments

This article summarizes the final regulations to clarify the federal income tax withholding procedures that apply to supplemental payments. These regulations implement the JOBS Act amendment of Code Section 3402, which requires withholding at the maximum individual tax rate for annual supplemental payments (from the company or affiliates) in excess of $1 million.

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