Flat Rate Supplemental Wage Withholding (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Flat Rate Supplemental Wage Withholding (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations amending the regulations that provide for determining the amount of income tax withholding on supplemental wages. These regulations apply to all employers and others making supplemental wage payments to employees. These regulations reflect changes in the law made by the American Jobs Creation Act of 2004. This book contains: - The complete text of the Flat Rate Supplemental Wage Withholding (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section
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