Content area

Abstract

REG-152945-04 amends flat-rate withholding regulations for supplemental wages. The definition of supplemental wages is also clarified, addressing in particular the American Jobs Creation Act of 2004 requirement that supplemental wages in excess of $1 million be withheld at the highest rate.

Details

Title
Withholding Rates And Definition Of Supplemental Wages Clarified In Proposed Regs
Author
Anonymous
Pages
4
Publication year
2005
Publication date
Jan 13, 2005
Publisher
CCH Incorporated: Federal and State Tax
ISSN
01623486
Source type
Trade Journal
Language of publication
English
ProQuest document ID
218018905
Copyright
Copyright CCH Incorporated: Federal and State Tax Jan 13, 2005