{"id":7777,"date":"2025-09-22T11:32:34","date_gmt":"2025-09-22T09:32:34","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=7777"},"modified":"2025-09-22T11:33:57","modified_gmt":"2025-09-22T09:33:57","slug":"memorandum-n-50-sept-22-2025-770-2025-form","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2025\/memorandum-n-50-sept-22-2025-770-2025-form\/","title":{"rendered":"Memorandum N. 50 Sept. 22, 2025 770\/2025 Form"},"content":{"rendered":"

By October 31, 2025, withholding agents are required to submit Form 770\/2025 in order to report data not included in the Single Certifications, including data relating to withholdings made\/paid, credits, and any offsets, in order to \u201ccomplete\u201d their annual reporting obligations.<\/p>\n

 <\/p>\n

(download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"

By October 31, 2025, withholding agents are required to submit Form 770\/2025 in order to report data not included in the Single Certifications, including data relating to withholdings made\/paid, credits, and any offsets, in order to \u201ccomplete\u201d their annual reporting obligations.   (download pdf)<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[24,26],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7777"}],"collection":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/comments?post=7777"}],"version-history":[{"count":1,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7777\/revisions"}],"predecessor-version":[{"id":7778,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7777\/revisions\/7778"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=7777"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=7777"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=7777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}