Operational: Practical Implementation Module 10: Payments and Withholding Lesson 12: Deposits – Chapter 3 and 4 – Escrow Lesson 12: Deposits – Chapter 3 and 4 – Escrow Lesson 12 talks about a newer concept about escrows in lieu of deposits. This is a special nuanced rule for chapter 4 withholdable payments and amounts subject to chapter 3 withholding. Lesson Resources Video Transcript Audio Previous Lesson Back to Module Next Lesson
