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Form 4670: Request for Relief of Payment of Certain Withholding Taxes
IRS Form 4670 is a Request for Relief of Payment of Certain Withholding Taxes that allows a payor to be relieved of tax payment liability when the payee has reported and paid the required taxes.
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IRS Form 4670 - Request for Relief of Payment of Certain Withholding Taxes
IRS Form 4670 is a Request for Relief of Payment of Certain Withholding Taxes that allows a payor to be relieved of tax payment liability when the payee has reported and paid the required taxes.
Risk Radar
Scan points- 1Do not enter more than one form type or tax year on a single IRS Form 4670.
- 2Filing without obtaining a separate Form 4669 from each payee for every year requested.
- 3Entering more than one tax form type or more than one tax year on a single IRS Form 4670.
- 4Forgetting to attach the required examination report when relief is sought for Income Tax Withholding/Backup Withholding.
- 5Failing to complete and sign all sections of IRS Form 4670, which will cause it to be returned.
Plain English
This form lets you ask the IRS not to charge you for certain withholding taxes. You use it after showing proof (on an attached Form 4669) that the person or entity who received your money already reported and paid those taxes. Submitting this helps prevent penalties from being assessed against your business.
Submission Date
- Filing date: 2015-08-24 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a payor needs relief from paying certain withholding taxes because the payee has reported and paid those payments (as detailed on attached Forms 4669).
- Do not use Form 4670 when you are requesting relief for tax liability but have not provided an attached Form 4669 to show the payee reported and paid.
- Check Form 4549/4549-A instead when filing for payments to foreign persons subject to withholding tax.
Form selector
Use this form or another form?
Tax Year Covered
Use this form if relief is requested specifically for taxes reported on your Forms 941.
✓ Check the box for Form 941 and enter the specific year you need relief for.
Payments to Foreign Persons
This attachment is required when requesting relief for payments made to foreign persons subject to withholding tax.
✓ Ensure this form accompanies Form 4670 if dealing with international recipients.
Examination Ongoing or Recent
If the examination concluded within the past 30 days, submit directly to your assigned examiner.
✓ Do not use the general mailing address until you confirm the status of the exam.
General Relief Request (No Exam)
Use this when requesting relief outside of an active or recently concluded examination period.
✓ Ensure all required documentation is included with your submission.
Deadline or filing window
The submission should occur at the earliest possible date to avoid collection action. If related to an examination that is still ongoing, it must be submitted with required attachments to the IRS Examiner working on the case. No specific deadline date is stated for filing outside of the 30-day window.
Checklist
What you need before filling it out
Form 4670
Must be completed and signed by an authorized party. · General Instructions / Signature section
Tax Return Covered
Select one box (e.g., Form 941) and enter a single tax year (yyyy). · Form 4670 checkboxes/fields
Required Attachments
Forms 4669, examination reports, and any amended return must be attached. · General Instructions / Checkboxes
Foreign Payment Attachment
Copy of Form 4549/4549-A (Income Tax Examination Changes). · General Instructions / Foreign persons section
Filing Deadline Priority
Submit at the earliest possible date. · General Instructions / Important note
Payor Identification
Employer identification number (EIN) and Name/Trade name must be provided. · Form 4670 Header
Before you submit
- 1Confirm you have obtained a separate Form 4669 from each payee for every year relief is requested.
- 2Verify that the Tax Return box checked matches the tax form(s) covered by the attached Forms 4669.
- 3Ensure you have entered only one specific tax year (yyyy) on the Form 4670, unless submitting multiple forms/years separately.
- 4Confirm the Number of Forms 4669 attached is accurately listed in the designated space.
- 5If applicable, attach a copy of the examination report for payments subject to Income Tax Withholding or Additional Medicare Tax.
- 6If tax was paid, confirm you have completed and attached the appropriate adjusted return (e.g., Form 941-X).
- 7Verify that the form is signed by an authorized individual according to your business structure.
How to file this form
- 1Complete all required fields on IRS Form 4670, including providing your EIN and identifying details.
- 2Obtain a separate Form 4669 from each payee for every year you request relief, then attach these to Form 4670.
- 3Determine the correct filing destination: submit to the IRS Examiner if the examination is ongoing or ended within the last 30 days; otherwise, use the general mailing address.
- 4Sign and date Form 4670, ensuring the signature matches an authorized individual for your business entity.
- 5Attach all necessary supporting documents, such as copies of Forms 4549/4549-A (for foreign payments) and any required adjusted returns.
- 6Mail or submit Form 4670 with all attachments to the appropriate IRS office address, retaining a copy for your records.
Known limitations
- 1Form 4670 must be submitted with required attachments; if it is not accompanied by them, it may be returned.
- 2A filer cannot enter more than one form type or more than one tax year on a single Form 4670.
- 3If relief is requested for payments to foreign persons subject to withholding tax, the copy of Form 4549/4549-A must be attached.
- 4For payments subject to Income Tax Withholding, Backup Withholding, or Additional Medicare Tax, a copy of the examination report must be attached.
- 5If the tax for which relief is requested has already been paid, the filer must complete the appropriate adjusted return or claim form (Form 941-X, Form 943-X, Form 944-X, Form 945-X, or Form CT-1X).
- 6The payor is still liable for any penalty or addition to the tax even if relief is granted by filing Form 4670.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The current edition of IRS Form 4670 is Revision 8-2015, dated August 2015. The source does not specify a link to the latest information page.
What changed or needs a fresh check
- Edition date — confirm the revision date reads August 2015 (or later) on Form 4670.
- Fee — The source does not state a filing fee, but it implies attachments are required for relief.
- Mailing address — Confirm the specific mailing address based on whether you are in a listed location or if you are an exempt organization/governmental entity.
- Signature — Verify that the form is signed by an authorized individual (e.g., owner, president, partner).
- Tax Year Covered — Ensure only one tax year is entered per Form 4670 unless multiple forms/years require separate submissions.
Quick Facts
Downloads
After you file
- 1Retain copies of all filed Forms 4670 and their required attachments for records.
- 2When submitting, ensure the date on Form 4670 matches the current date of submission.
- 3If an examination is ongoing or ended within the last 30 days, submit to the IRS Examiner working on the case.
- 4If an examination concluded more than 30 days ago (or if there is no exam), submit Form 4670 with attachments to the designated address.
- 5The filer must ensure all sections of Form 4670 are completed and signed; otherwise, it will be returned for signature.
Sources
- SRCForm 4670 Catalog Number is 23290O (www.irs.gov) [Form p.1]
- SRCThe form revision date on file is August 2015, which corresponds to Form 4670 (Rev. 8-2015) [Form p.1]
- SRCFiling deadline advantage: Submitting at the earliest possible date helps avoid collection action [Form p.1].
- SRCIf related to an examination ongoing or within 30 days, submit Form 4670 to the IRS Examiner [Form p.2].
- SRCIf not related to an exam or concluded >30 days ago, submit Form 4670 with attachments to the provided address [Form p.2].
- SRCThe form requires checking one Tax return type (e.g., Form 941) and entering a single Tax year (yyyy) [Form p.1].
- SRCFor foreign payments, attach Form 4549/4549-A (Income Tax Examination Changes) [Form p.1].
- SRCIf relief is requested for Income Tax Withholding, Backup Withholding, or Additional Medicare Tax, an examination report must be attached [Form p.1].
Common confusion points
Who should sign IRS Form 4670?
The required signatory depends on the entity type: sole proprietor, corporation (including LLC), or partnership/unincorporated organization.
→ Check the Signature section to confirm the correct role.
Should I use my SSN or EIN for filing?
Do not use your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).
→ Generally, enter the business (legal) name used when applying for the EIN on Form SS-4.
What if multiple years/forms are involved?
If more than one tax year or more than one form type is examined, a separate Form 4670 must be submitted for each combination.
→ Ensure each individual Form 4670 has all corresponding required documentation attached to it.
When should I submit the Form 4670?
It is advantageous to submit the form and attachments at the earliest possible date to avoid collection action.
→ Verify the current filing status (ongoing vs. >30 days ago) to determine the correct submission address/examiner.
What if my tax was paid, but I need relief?
If the tax has been paid, you must complete an appropriate adjusted return or claim form alongside Form 4670.
→ Confirm which specific adjusted form (e.g., 941-X) corresponds to the tax type being relieved.
What is the difference between Form 4670 and Form 4669?
Form 4670 requests relief, while Form 4669 shows that the payee has reported payments and paid the tax.
→ Remember to obtain a separate Form 4669 from each payee for each year relief is requested.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- When submitting to an examiner, attach required documents; if filing generally, use the designated address (see instructions).
Questions about IRS Form 4670
What is IRS Form 4670 used for?
This form lets you ask the IRS not to charge you for certain withholding taxes. You use it after showing proof (on an attached Form 4669) that the person or entity who received your money already reported and paid those taxes. Submitting this helps prevent penalties from being assessed against your business.
Who must file IRS Form 4670?
A payor, which includes a withholding agent, must file IRS Form 4670 when it is used to submit attached Forms 4669, Statement of Payments Received, to the IRS.
What information does IRS Form 4670 require?
The form collects identifying information such as the Employer identification number (EIN), Name and Trade name, Address, Tax return type being covered (e.g., Form 941), and the specific tax year requested.
When is IRS Form 4670 due?
Form 4670 is used when a payor needs to show that the payee has reported payments and paid the tax; it should be submitted at the earliest possible date to avoid collection action.
Where do I file IRS Form 4670?
If related to an ongoing or recent (within 30 days) examination, submit Form 4670 to the IRS Examiner. Otherwise, submit it to the address provided on the form for your specific filing location.
How do I complete IRS Form 4670?
First, obtain a separate Form 4669 from each payee for every year relief is requested. Next, complete and sign IRS Form 4670 for each tax form and tax year. Finally, attach all required documentation (like Form 4549/4549-A if applicable) before submitting.
What happens if IRS Form 4670 is filed incorrectly?
Failure to show that the payee has reported and paid the tax can result in a penalty or addition to the tax that applies to the payor's failure to deduct and withhold correctly.
Who should sign IRS Form 4670?
The required signatory depends on the entity type: sole proprietor, corporation (including LLC), or partnership/unincorporated organization. Check the Signature section to confirm the correct role.
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