RR-2018-17, IRA reporting

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May 29, 2018

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Issue Number: RR-2018-17

Inside This Issue

Revenue Ruling 2018-17 clarifies that federal income tax withholding under § 3405 and Form 1099-R reporting under § 408 generally apply for the year a payment is made, as required by State law, from an individual retirement arrangement (IRA) to a State unclaimed property fund.

Revenue Ruling 2018-17 will be in IRB 2018-25, dated 6/18/2018.

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