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HIGHLIGHTS Bulletin No. 2020–3 OF THIS ISSUE January 13, 2020

EMPLOYMENT TAX

Internal Revenue Bulletin 2020-3 · 2026-10-03 edition · updated 2026-10-04 · United States

NOTICE 2020-3, page 330. The notice provides guidance for the 2020 calendar year regarding withholding from periodic payments for pensions, annuities, and certain other deferred income under section 3405(a), including the rules for withholding from periodic payments under section 3405(a) when no withholding certificate has been furnished.

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▸Contents — Internal Revenue Bulletin 2020-3

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