IRS Reissues Payroll Deduction Agreement Form With Slight Changes

Form 2159, Payroll Deduction Agreement, was reissued May 26 by the Internal Revenue Service with slight revisions from its previous version.

The form is provided to an employer when an employee enters into a voluntary withholding agreement with the IRS to satisfy an outstanding tax liability. The employer may choose whether to agree to implement the voluntary withholding requested via the form, and would sign the form if it agrees to implement the withholding and send the withheld amounts to the IRS.

The employer agreement box on the revised form, which replaces the July 2018 version as the most ...