Identification
The payor's EIN, name, trade name if any, and address, with fields for a foreign country, province or county and postal code.
4670
Request for Relief of Payment of Certain Withholding Taxes
- Agency
- IRS
- Revision
- Rev. 8-2015
- Fillable fields
- 29
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 4670: Request for Relief of Payment of Certain Withholding Taxes
Form 4670, Request for Relief of Payment of Certain Withholding Taxes, is filed by a payor, including a withholding agent, that withheld less than the correct amount of tax. The form says such a payor is liable for the correct amount it was required to withhold, and that the Internal Revenue Code and regulations provide that a payor can be relieved of the payment of some taxes if it can show that the payee has reported the payments and paid the tax.
Form 4670 is used to submit Forms 4669, Statement of Payments Received, to the IRS. Each Form 4669 is completed by a payee to show that the payee reported the payments and paid the tax. The form notes that the payor is still liable for any penalty or addition to the tax that applies to the failure to deduct and withhold.
You can fill out Form 4670 free in your browser on this page and download it without an account.
What's on Form 4670
Tax return
Six boxes, check one: Form 941, Form 945, Form 943, Form CT-1, Form 944 or Form 1042.
Tax year
One tax year, entered as yyyy, for which relief from payment of taxes is requested.
Number of Form 4669s attached
The count of Forms 4669, Statement of Payments Received, attached to this Form 4670.
Request and signature
The request to be relieved from liability for the taxes on the payments shown on the attached Forms 4669, signed under penalties of perjury with a printed name, title, date and best daytime phone.
How to fill out Form 4670
- 1
Collect Forms 4669
The instructions say to obtain a separate Form 4669 from each payee for each year relief is requested.
- 2
EIN, name and address
Type or print the EIN, name and address. The instructions say not to use an SSN or ITIN, and generally to enter the legal name used when applying for the EIN on Form SS-4.
- 3
Tax return and tax year
Check one form type and enter one tax year. The instructions give the example of tax reported on Forms 941 for 2013: check Form 941 and enter 2013. A separate Form 4670 covers each other form type or year.
- 4
Attachments
Attach the Forms 4669, any examination reports and any amended return. For foreign person payments, the form names a copy of Form 4549/4549-A. If the tax has been paid, it names the adjusted return or claim form, such as Form 941-X.
- 5
Number attached
Enter the number of Forms 4669 attached to this Form 4670.
- 6
Sign
Complete all sections, then sign, print the name and title, date it and add a daytime phone. The instructions say an unsigned Form 4670 will be returned for signature, and to retain copies.
Why fill Form 4670 on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
- Free to fill and free to download, with no account
- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
Where to file and what to expect
During or just after an examination
If Form 4670 is related to an examination that is still ongoing or has ended in the past 30 days, the form says to submit it with the required attachments to the IRS Examiner you are working with.
Other cases
For an examination that concluded more than 30 days ago, or no examination, the form lists addresses by state: Cincinnati, OH 45999-0005 or Ogden, UT 84201-0005.
Special addresses
Exempt organizations and federal, state, local and Indian tribal governmental entities use Ogden, UT 84201-0005. With no legal residence or principal place of business in any state, or for Form 1042, the address is Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409.
Timing
The form says it is to your advantage to submit the form and the required attachments at the earliest possible date, to avoid collection action.
Penalties still apply
The form notes the payor is still liable for any penalty or addition to the tax that applies to the failure to deduct and withhold.
Related forms
4669
Statement of Payments Received
26 fields, 3 pages
941
Employer's QUARTERLY Federal Tax Return
116 fields, 3 pages
945
Annual Return of Withheld Federal Income Tax
88 fields, 3 pages
1042
Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
134 fields, 2 pages
941-X
Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund
352 fields, 6 pages
943
Employer's Annual Federal Tax Return for Agricultural Employees
109 fields, 3 pages
Who files Form 4670?
The payor asking for relief completes and signs the form. The instructions list who signs for each kind of business.
Official sources and the blank
Do it all with indox
No tool matches that search.
Questions about Form 4670
How is Form 4670 different from Form 4669?
Form 4669 is completed and signed by each payee to show it reported the payments and paid the tax. Form 4670 is the payor's request that submits those Forms 4669 to the IRS.
Can one Form 4670 cover several years?
No. The instructions say not to enter more than one form type or tax year, and to submit a separate Form 4670 for each form type and tax year.
Does relief remove penalties?
The form says the payor is still liable for any penalty or addition to the tax that applies to the failure to deduct and withhold.
Who can sign Form 4670?
The person the instructions list for the business type, such as the owner of a sole proprietorship or a corporate principal officer, or a duly authorized agent if a valid power of attorney has been filed.
Where is Form 4670 sent?
To the IRS Examiner if it relates to an examination that is ongoing or ended in the past 30 days. Otherwise to the address the form lists for the filer's location.