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BACKUP WITHHOLDING FOR MISSING AND INCORRECT …

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)2 TABLE OF CONTENTS PAGEPart 1- Introduction BACKUP WITHHOLDING Rate 3 Part 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

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