SECTION 9. ADJUSTMENTS FOR

Internal Revenue Bulletin 2000-4 · 2026-10-03 edition · updated 2026-10-04 · United States

OVER- AND UNDER- WITHHOLDING; REFUNDS

Sec. 9.01. Adjustments for NRA Overwithholding by Withholding Agent Sec. 9.02. Adjustments for NRA Overwithholding by QI Sec. 9.03. Repayment of Backup Withholding Sec. 9.04. Collective Credit or Refund Procedures for NRA Overwithholding Sec. 9.05. Adjustments for NRA

Underwithholding Sec. 9.06. NRA Underwithholding After Form 1042 Filed Sec. 9.07. Special Rule Regarding Failure to Deposit Penalties

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▸Contents — Internal Revenue Bulletin 2000-4

Internal Revenue Bulletin 2000-4

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