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1082 - English/Spanish

Example:

Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States

Taxpayer A has an APO address. Research and contact confirms his employer is neither military nor federal government. Taxpayer filed Form 2555 which can be used to calculate appropriate withholding rate based on current situation.

After calculating the correct withholding rate, inform the taxpayer that we will send their employer(s) a letter revising the withholding status (filing status) and withholding rate previously specified in Letter 2800C.

If the taxpayer requests MORE withholding, advise the taxpayer to submit Form W-4 claiming the additional amount to be withheld per pay period (line 4c) to his employer.

Advise the taxpayer that our letters instruct the employer to honor the Form W-4, if the withholding status (filing status), withholding rate, and any additional amount claimed on the employee’s current Form W-4 or a new Form W-4 will result in MORE income tax withheld than at the withholding status and withholding rate specified in the letter.

Offer to send the employer Letter 4074C.

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▸Contents — Internal Revenue Manual Part 5. Collecting Process
Internal Revenue Manual Part 5. Collecting Process

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