Treasury Regulations · 26 CFR
§ 35.3405-1. Questions and answers relating to withholding on pensions, annuities, and certain other deferred income.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 3405
Cite as 26 CFR § 35.3405-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- February 8, 2000 by T.D. 8873
- Last amended
- October 20, 2006 by T.D. 9294
- Issued under
- 26 U.S.C. § 3405
- Length
- 169 words · about 1 min to read
- Cross-references
- cites 1 Code section and 2 regulations; cited by 3
The following questions and answers relate to withholding on pensions, annuities, and other deferred income under section 3405 of the Internal Revenue Code of 1986, as added by section 334 of the Tax Equity and Fiscal Responsibility Tax Act of 1982 (Public Law 97-248) (TEFRA).
a-1 through d-34 [Reserved]. For further guidance, see § 35.3405-1T.
d-35. Q. Through what medium may a payor provide the notice required under section 3405 to a payee?
A. A payor may provide the notice required under section 3405 (including the abbreviated notice described in d-27 of § 35.3405-1T and the annual notice described in d-31 of § 35.3405-1T) to a payee on a written paper document. However, see § 1.401(a)-21 of this chapter for rules permitting the use of electronic media to provide applicable notices to recipients with respect to retirement plans and individual retirement plans.
[T.D. 8873, 65 FR 6007, Feb. 8, 2000; 65 FR 17149, Mar. 31, 2000, as amended by T.D. 9294, 71 FR 61877, Oct. 20, 2006]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
- § 35.3405-1T Questions and answers relating to withholding on pensions, annuities, and certain other deferred income (temporary regulations).
- § 1.401(a)-21 Rules relating to the use of an electronic medium to provide applicable notices and to make participant elections.
Cited by 3 other regulations
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 9294 (71 FR 61877)
- Amended (65 FR 17149)
- Issued by T.D. 8873 (65 FR 6007)
Where it sits in 26 CFR
- Subchapter C Employment taxes and collection of income tax at source
- Part 35 Employment tax and collection of income tax at source regulations under the tax equity and fiscal responsibility act of 1982
Nearby sections
- § 35.3405-1 Questions and answers relating to withholding on pensions, annuities, and certain other deferred income.
- § 35.3405-1T Questions and answers relating to withholding on pensions, annuities, and certain other deferred income (temporary regulations).