Federal Register :: Income Tax Withholding on Certain Periodic
https://www.federalregister.gov/documents/2020/05/27/2020-10679/income-tax-withholding-on-certain-periodic-retirement-and-annuity-payments-under-section-3405a
WebMay 27, 2020 · Section 3405 provides Federal income tax withholding rules for payments of pensions, annuities, and certain other deferred income (retirement and annuity payments). Retirement and annuity payments that are subject to withholding under section 3405 include periodic payments, nonperiodic distributions, and eligible rollover distributions.
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