Printable Form 2026

IRS Form 4670 – IRS Forms, Instructions, Pubs 2026

IRS Form 4670 – IRS Forms, Instructions, Pubs 2026 – In the complex world of tax compliance, businesses and withholding agents often face challenges related to withholding taxes on payments such as wages, fringe benefits, or payments to foreign persons. If you’ve underwithheld taxes but can prove that the recipients (payees) have already reported and paid the taxes themselves, IRS Form 4670 offers a pathway to relief. This form, officially titled “Request for Relief of Payment of Certain Withholding Taxes,” allows eligible payors to avoid double taxation by shifting the liability back to the payees who have fulfilled their obligations.

Whether you’re an employer dealing with employment taxes or a withholding agent handling international payments, understanding Form 4670 can save time and reduce potential liabilities. In this comprehensive guide, we’ll break down what the form is, who should use it, how to file it, and key considerations to ensure compliance. All information is based on official IRS guidelines to help you navigate this process effectively.

What Is IRS Form 4670?

IRS Form 4670 is a specialized document used to request relief from the obligation to pay certain withheld taxes when the payor can demonstrate that the payee has already satisfied the tax requirements. It primarily applies to scenarios involving underwithholding, where the payor withheld less than the required amount but the payee reported the income and paid the corresponding tax.

The form references several sections of the Internal Revenue Code (IRC):

  • IRC Section 3402: Covers federal income tax withholding on wages, including reclassified wages and fringe benefits.
  • IRC Sections 3102 and 3202: Relates to the 0.9% Additional Medicare Tax on wages exceeding $200,000 in a calendar year.
  • IRC Section 3406: Addresses backup withholding on reportable payments.
  • IRC Chapters 3 and 4: Pertains to withholding on payments to foreign persons, as detailed in Publication 515.

Importantly, while Form 4670 can relieve the payor from paying the tax itself, it does not eliminate liability for any penalties or additions to tax resulting from the failure to withhold properly. This form is often used in conjunction with employment tax examinations or audits, where the IRS identifies discrepancies in withholding.

Who Needs to File Form 4670?

Form 4670 is designed for payors, including:

  • Employers who have underwithheld income taxes or Additional Medicare Tax on employee wages.
  • Withholding agents handling backup withholding on payments like interest, dividends, or other reportable income.
  • Entities making payments to foreign persons subject to U.S. withholding under FATCA (Foreign Account Tax Compliance Act) or other international tax rules.

You should consider filing if:

  • An IRS examination (audit) reveals underwithholding.
  • You’ve received a notice of proposed assessment for withholding taxes.
  • Payees have confirmed via Form 4669 that they’ve reported and paid the taxes on the payments in question.

This form is not for individual taxpayers but for businesses, organizations, or agents acting as payors. Sole proprietors, corporations, partnerships, and even tribal entities may qualify, depending on the context.

When Should You File Form 4670?

Timing is critical to avoid collection actions from the IRS. File as soon as you’ve gathered the necessary documentation from payees. Specifically:

  • During an ongoing IRS examination: Submit directly to the IRS examiner.
  • Within 30 days after an examination ends: Still submit to the examiner.
  • For non-examination cases or after 30 days: Mail to the appropriate IRS service center.

Relief can be requested for each tax year and each type of tax return separately. For example, if issues span multiple years, you’ll need a separate Form 4670 for each. It’s advisable to file promptly after obtaining statements from payees to prevent enforcement measures like levies or liens.

How to Complete IRS Form 4670?

Filling out Form 4670 is straightforward but requires accuracy to avoid delays. Here’s a step-by-step overview:

  1. Identification Information:
    • Enter your Employer Identification Number (EIN) – do not use a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).
    • Provide your legal business name (as on Form SS-4), trade name (if applicable), and full address, including foreign addresses if relevant.
  2. Tax Details:
    • Check the box for the applicable tax return form: Form 941 (Employer’s Quarterly Federal Tax Return), Form 943 (Employer’s Annual Federal Tax Return for Agricultural Employees), Form 944 (Employer’s Annual Federal Tax Return), Form 945 (Annual Return of Withheld Federal Income Tax), Form CT-1 (Employer’s Annual Railroad Retirement Tax Return), or Form 1042 (Annual Withholding Tax Return for U.S. Source Income of Foreign Persons).
    • Enter the tax year (in YYYY format) for which relief is requested. Limit to one year and one form type per Form 4670.
  3. Attachment Count:
    • Indicate the number of attached Forms 4669 (Statement of Payments Received).
  4. Signature:
    • Sign under penalties of perjury, affirming the accuracy of the form and attachments.
    • Include your printed name, title (e.g., owner, president), date, and daytime phone number. Only authorized individuals or agents with a valid power of attorney can sign.

Retain copies of everything for your records.

Required Attachments for Form 4670

To support your request:

  • Form 4669: Obtain one from each payee for each year, showing they’ve reported the payments and paid the tax.
  • Examination Reports: Attach Form 4549 or 4549-A for foreign payments, or other relevant audit reports for domestic withholding.
  • Amended Returns: If you’ve already paid the tax, include the appropriate adjusted return (e.g., Form 941-X, 945-X) to claim a refund or abatement.

Without these, your request may be denied or returned.

Where to File IRS Form 4670?

Submission depends on your situation and location:

  • During/Recently After Examination: Give to the IRS examiner.
  • Otherwise:
    • Exempt organizations, government/tribal entities, no legal U.S. residence, or Form 1042 filers: Mail to Internal Revenue Service, Ogden, UT 84201-0005.
    • Residents of AL, AK, AZ, AR, CA, CO, FL, HI, ID, IA, KS, LA, MN, MS, MT, NE, NV, NM, ND, OK, OR, SD, TX, UT, WA, WY, or foreign countries: Mail to Internal Revenue Service, Ogden, UT 84201-0005.
    • Residents of CT, DE, DC, GA, IL, IN, KY, ME, MD, MA, MI, NH, NJ, NY, NC, OH, PA, RI, SC, TN, VT, VA, WV, or WI: Mail to Internal Revenue Service, Cincinnati, OH 45999-0005.

For backup withholding related to missing TINs, include with Form 945 or 945-X as needed.

Important Notes and Considerations

  • Privacy and Penalties: Providing false information can lead to penalties. The IRS uses your data for tax administration and may share it as required by law.
  • No Automatic Relief: Approval isn’t guaranteed; it depends on verifying payee compliance.
  • Related Forms and Publications: Consult Publication 15 (Circular E) for withholding guidance, Instructions for Form 8959 for Additional Medicare Tax, or Publication 515 for foreign withholding.
  • Current Version: The latest revision is August 2015, and it’s still in use as of 2026.
  • Seek Professional Help: Tax situations vary; consult a tax professional or IRS resources for personalized advice.

By properly using Form 4670, you can potentially reduce your tax burden and ensure compliance. For the official form and more details, visit the IRS website or download the PDF directly. Staying informed about withholding requirements helps prevent issues before they arise, keeping your business on solid ground with the IRS.