OMB control number

Application for Reduced Rate of Withholding on Whistleblower Award Payment

OMB 1545-2273 · TREAS/IRS.

OMB 1545-2273

The Application for Reduced Rate of Withholding on Whistleblower Award Payment will be used by the whistleblower to apply for a reduction in withholding to minimize the likelihood of the IRS over withholding tax from award payments providing whistleblowers with a pre-award payment opportunity to substantiate their relevant attorney fees and court costs. The Whistleblower Office will review and evaluate the form and calculate the rate.

The latest form for Application for Reduced Rate of Withholding on Whistleblower Award Payment expires 2026-06-30 and can be found here.