Form 4670

A form that a payer files with the IRS to apply for relief from paying withholding taxes on a payment made to a payee. In order to file Form 4670, the payer must certify that the payee has paid all appropriate taxes.

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The preamble explains that employers will use Form 4669, Statement of Payments Received, and Form 4670, Request for Relief From Payment of Income Tax Withholding, to request relief from paying tax the employee has already paid.

0.9% Medicare surtax final regulations issued

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