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BACKUP WITHHOLDING FOR MISSING AND INCORRECT …

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BACKUP WITHHOLDING FOR MISSING AND INCORRECT NAME/TIN(S)(Including instructions for reading tape cartridges and CD/DVD Formats)Publication 1281 (Rev. 8-2018) Catalog Number 63327A Department of the Treasury Internal Revenue Service WITHHOLDING FOR MISSING AND INCORRECT NAME/TIN(S)(Including instructions for reading tape cartridges and CD/DVD Formats)2TABLE OF CONTENTS PAGEPart 1- Introduction BACKUP WITHHOLDING Rate 3Part 2 - Frequently Asked Questions

Dec 31, 2017 · For incorrect TINs: Compare the accounts on the listing with your business records. See Question 19 for the solicitation requirements in order to avoid a penalty for failure to include the correct TIN on an Information Return. If they agree, send the appropriate “B” Notice to the payee. If an account

  Withholding, Backup, Ints, Backup withholding

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