The IRS has posted Form 4972, Tax on Lump-Sum Distributions, for tax year 2022.
The IRS has issued Revenue Ruling 2022-18, which contains the applicable federal rates (AFR) for October 2022.
The IRS has posted a draft 2023 Form W-4R, Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions.
The IRS has issued Notice 2022-40, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.
The IRS has announced the postponement of certain tax-related deadlines for victims of hurricane Fiona in Puerto Rico.
The IRS has announced the postponement of certain tax-related deadlines for victims of severe storms in Arizona.
The IRS has provided additional guidance related to federal income tax withholding requirements for retirement plan and IRA payments.
The IRS has announced the postponement of certain tax-related deadlines for victims of a water crisis in Mississippi.
The IRS has issued Notice 2022-35, which contains updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.
The IRS has issued Revenue Ruling 2022-17, which contains the applicable federal rates (AFR) for September 2022.