IRS Issues Guidance on the Withholding and Reporting of Uncashed Retirement Plan Distribution Checks

The Internal Revenue Service (IRS) released Revenue Ruling 2025-15 clarifying whether adjustments or refunds are available under sections 6413 and 6414 for amounts withheld and remitted with respect to uncashed checks. In addition, the guidance explains the federal income tax withholding obligations for subsequent checks and explains the reporting obligations that apply under IRC Section 6047(d) for the first and second check.