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Chapter 12 - Withholding
$100,000 Next-Day Deposit Exception
If taxes of $100,000 or more are withheld on any one day ( " next-day deposit rule " ), the
taxes must be deposited by the close of the next business day. A semi-weekly depositor
who withholds $100,000 on any day should continue, the following day, on the semiweekly
schedule. A monthly depositor who withholds $100,000 on any day immediately
becomes a semi-weekly depositor for the rest of the calendar year and for the following
year.
$2,500 Exception
If less than $2,500 in taxes is collected during a year, the depositor may wait until it
files IRS Form 945 to deposit the taxes. Depositors that are unsure whether $2,500 will be
collected during the year should generally deposit under the monthly or semiweekly
depositor rules to avoid a penalty for failing to deposit.
Penalties
Financial organizations (payers) must withhold, and are liable for, the taxes required to
be withheld under the IRA distribution withholding rules. [IRC §3405(d)(1); Temp. Reg.
35.3405-1, A-13 and A-15]
The failure to keep records necessary to report withholding subjects the payer to a $50
penalty for each affected IRA. [IRC §6047(d) and §6704] Withholding is not required if
the total annual distribution amount is $200 or less. [IRC §3405(e)(8)]
The failure the timely deposit withholding results in a penalty from 2% to 15%
depending on the lateness, unless the failure was due to reasonable cause. [IRC §6656]
The failure to provide the withholding notice (including the annual reminder notice)
subjects the payer to a $100 penalty per failure ($50,000 annual maximum). [IRC
§6652(h)]
IRA Digital Reference Manual © PMC

IRA Digital Reference Manual - September 2024

Table of Contents for the Digital Edition of IRA Digital Reference Manual - September 2024

Contributions
Deductions
Documents
Rollovers & Transfers from IRAs
Rollovers from Employer Plans
Self-Directed IRAs
Excess IRA Contributions
Distributions
Calculating Required Distributions at Age 70½
Death Distributions
Reporting Requirements
Withholding
Taxes & Penalties
SEP IRA Plans
SIMPLE IRA Plans
Miscellaneous
Roth IRAs
Education Savings Accounts
Health Savings Accounts
IRA Digital Reference Manual - September 2024 - 1
IRA Digital Reference Manual - September 2024 - 2
IRA Digital Reference Manual - September 2024 - 3
IRA Digital Reference Manual - September 2024 - 4
IRA Digital Reference Manual - September 2024 - Contributions
IRA Digital Reference Manual - September 2024 - 1.1
IRA Digital Reference Manual - September 2024 - Deductions
IRA Digital Reference Manual - September 2024 - Documents
IRA Digital Reference Manual - September 2024 - Rollovers & Transfers from IRAs
IRA Digital Reference Manual - September 2024 - 4.1
IRA Digital Reference Manual - September 2024 - Rollovers from Employer Plans
IRA Digital Reference Manual - September 2024 - 5.1
IRA Digital Reference Manual - September 2024 - Self-Directed IRAs
IRA Digital Reference Manual - September 2024 - Excess IRA Contributions
IRA Digital Reference Manual - September 2024 - 7.1
IRA Digital Reference Manual - September 2024 - Distributions
IRA Digital Reference Manual - September 2024 - 8.1
IRA Digital Reference Manual - September 2024 - Calculating Required Distributions at Age 70½
IRA Digital Reference Manual - September 2024 - Death Distributions
IRA Digital Reference Manual - September 2024 - 10.1
IRA Digital Reference Manual - September 2024 - 10.2
IRA Digital Reference Manual - September 2024 - 10.3
IRA Digital Reference Manual - September 2024 - Reporting Requirements
IRA Digital Reference Manual - September 2024 - 11.1
IRA Digital Reference Manual - September 2024 - Withholding
IRA Digital Reference Manual - September 2024 - Taxes & Penalties
IRA Digital Reference Manual - September 2024 - 13.1
IRA Digital Reference Manual - September 2024 - SEP IRA Plans
IRA Digital Reference Manual - September 2024 - SIMPLE IRA Plans
IRA Digital Reference Manual - September 2024 - 15.1
IRA Digital Reference Manual - September 2024 - Miscellaneous
IRA Digital Reference Manual - September 2024 - 16.1
IRA Digital Reference Manual - September 2024 - Roth IRAs
IRA Digital Reference Manual - September 2024 - 17.1
IRA Digital Reference Manual - September 2024 - Education Savings Accounts
IRA Digital Reference Manual - September 2024 - 18.1
IRA Digital Reference Manual - September 2024 - Health Savings Accounts
IRA Digital Reference Manual - September 2024 - 19.1
IRA Digital Reference Manual - September 2024 - 19.2
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IRA Digital Reference Manual - September 2024 - 488
IRA Digital Reference Manual - September 2024 - 489
IRA Digital Reference Manual - September 2024 - 490
IRA Digital Reference Manual - September 2024 - 490.1
IRA Digital Reference Manual - September 2024 - 491
IRA Digital Reference Manual - September 2024 - 492
IRA Digital Reference Manual - September 2024 - 493
IRA Digital Reference Manual - September 2024 - 494
IRA Digital Reference Manual - September 2024 - 495
IRA Digital Reference Manual - September 2024 - 496
IRA Digital Reference Manual - September 2024 - 497
IRA Digital Reference Manual - September 2024 - 497.1
IRA Digital Reference Manual - September 2024 - 498
IRA Digital Reference Manual - September 2024 - 498.1
IRA Digital Reference Manual - September 2024 - 499
IRA Digital Reference Manual - September 2024 - 500
IRA Digital Reference Manual - September 2024 - 501
IRA Digital Reference Manual - September 2024 - 502
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