Internal Revenue Bulletin:  2013-50 

December 9, 2013 

EMPLOYMENT TAX


T.D. 9646 T.D. 9646
REG–146620–13REG–146620–13

Temporary and proposed regulations under section 3402(p)(3) relating to voluntary withholding agreements allow the Secretary to issue guidance in the Internal Revenue Bulletin to describe payments for which the Secretary finds that income tax withholding under a voluntary withholding agreement would be appropriate. The proposed regulations also clarify that existing regulations under section 3402(p) apply to voluntary withholding agreements between employers and employees. Comments on the proposed regulations are requested by February 25, 2014.

Notice 2013–77Notice 2013–77

Under this notice, dividends and other distributions made by an Alaska Native Corporation to its shareholders are eligible for voluntary withholding under section 3402(p)(3)(B) of the Code and § 31.3402(p)–1T of the Employment Tax Regulations.


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