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This question concerns a 60 day indirect rollover of an IRA and the new required form W-4R.. May I enter 0% for federal tax withholding

In IRS 15-A, section 8 it lists a basic IRA as excluded from the mandatory 20% federal withholding requirement. However other IRS documentation indicates the 20% mandatory requirement applies to all 'eligible' plans includiing an IRA.
IRS Form W-4R
 

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