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TREAS/IRS RIN: 1545-BO32 Publication ID: Fall 2020 
Title: Income Tax Withholding From Wages  
Abstract:

Amend the regulations under sections 3401, and 3402 to account for changes in income tax withholding rules made by the TCJA and to provide for withholding tables consistent with the TCJA changes, and eliminating the withholding tables providing for a combined amount for the employee portion of Federal Insurance Contributions Act tax (FICA) and income tax withholding.

 
Agency: Department of the Treasury(TREAS)  Priority: Routine and Frequent 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 3401    26 U.S.C. 3402   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  02/13/2020  85 FR 8344   
NPRM Comment Period End  04/13/2020 
Final Action  01/00/2021 
Additional Information: REG-132741-17 (Final) Drafter attorney: Mikhail Zhidkov (202) 317-4774 Reviewer attorney: Lynne Camillo (202) 317-4774 Treasury attorney: Amber Salotto (202) 622-6707 CC:EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Mikhail Zhidkov
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4320,
Washington, DC 20224
Phone:202 317-4774
Email: mikhail.a.zhidkov@irscounsel.treas.gov