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1082 - English/Spanish

Exception:

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

Ministerial services performed as an employee of the United States, a state, or U.S. Territory or possession, or a political subdivision of the foregoing, the District of Columbia, or foreign government are NOT qualified services and are subject to withholding.

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

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