This publication contains information about the backup withholding (BWH-B) requirements that apply to information returns. The law provides that you may be required to withhold a specified percentage (see BWH-B Rate) of certain reportable payments made to recipients (payees) for whom you filed an information return that had a missing or an incorrect Taxpayer Identification Number (TIN). If you are a new filer of information returns or want an answer to a specific question, you may find it helpful to begin by reading Part 2, Frequently Asked Questions. More detailed information begins in Part 4.
IRS: A Guide to Backup Withholding for Missing and Incorrect Name / TIN(s)
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