N-2018-05: Extension of Transition Rules from Notice 2010-46

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IRS GuideWire

December 21, 2017

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Issue Number: N-2018-05

Inside This Issue

Notice 2018-05 permits qualifying withholding agents to apply the transition rules in Notice 2010-46 for calendar years 2018 and 2019.

Notice 2018-05 will be in IRB 2018-03, dated 1/16/18.

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