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Level 4
posted Apr 18, 2022 12:41:51 PM

IRS Notice 1446

I got USPS informed delivery notification saying that I had received a mail from IRS. The scanned image shows "Notice 1446". Unfortunately I am traveling internationally and cannot access my mailbox the next few weeks.

Does anyone know what Notice 1446 means? It also had a date next to it: "(January 2021)".

I did not find anything on:
https://apps.irs.gov/app/picklist/list/ ... tions.html .

 

Also a Google Search showed only one reference to an Economic Impact Payment but it was dated October 2020:
https://doc.mo.gov/media/pdf/irs-notice ... ayment-eip

0 3 785
3 Replies
Expert Alumni
Apr 18, 2022 1:02:09 PM

Per the IRS website concerning Partnership Withholding

Level 4
Apr 18, 2022 1:49:42 PM

That is IRC Section 1446 not Notice 1446

Expert Alumni
Apr 18, 2022 3:20:44 PM

IRC Section 1446 is withholding of foreign partners. This has nothing to do with the stimulus.  Did you pay foreign contractors that would be subject to the 30% withholding?