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OKLAHOMA DEPARTMENT OF MENTAL HEALTH AND SUBSTANCE ABUSE SERVICES Post Office Box 53277 Oklahoma City, OK 73152 (405) 522-3908 TITLE 450 Chapter 22 Certification of Alcohol and Drug Assessment and
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Chapter 22 certification is a certification required under Chapter 22 of the Internal Revenue Code.
Employers who have foreign employees working in the United States are required to file chapter 22 certification.
Chapter 22 certification can be filled out online through the IRS website or submitted on paper by mail.
The purpose of chapter 22 certification is to report the wages and taxes withheld for foreign employees working in the United States.
Information such as employee name, Social Security number, wages earned, and taxes withheld must be reported on chapter 22 certification.
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