Publication 1281

Publication 1281

An instruction book published by the IRS providing detailed instructions for paying backup withholding due to missing or incorrect names or tax identification numbers.
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Publication 1281, Backup Withholding for Missing and Incorrect Name/TINS, now available on IRS.gov, has information designed to help any payer required to impose backup withholding on their payees.
Backup withholding rate 24%, bonuses 22%: Employees urged to do a Paycheck Checkup
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