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Nonperiodic Payments - 10% Withholding
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Publication 15-A - Employer's Supplemental Tax Guide (Supplement to Circular E, Employer's Tax Guide, Publication 15) - 8. Pensions and Annuities
Nonperiodic Payments—10% Withholding. You must withhold at a flat 10% rate from nonperiodic payments (but...
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