Rev. Rul. 2025-15, page 302.

The revenue ruling provides guidance on withholding and reporting issues relating to uncashed qualified retirement plan distribution checks and replacement checks. The revenue ruling answers whether an adjustment or refund is available for amounts withheld and remitted with respect to an initial check that is not cashed and also provides guidance on the federal income tax withholding requirements for a replacement check. The revenue ruling also describes the reporting obligations that apply to these checks.