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Recipient refuses to give SSN

Last Updated: Aug 05, 2016 03:37PM CDT
This happens more than you think. There are times where you may misplace the recipient's W-9 form, or you can't locate their SSN or EIN. If you request the information and/or you ask them to fill out a W-9 form, they may refuse. In this case, you will need to look into backup withholding by using Form 945, Annual Return of Withheld Federal Income Tax.

Recipient payments that are subject to backup withholding are:

A) Rents and commissions, non-employee compensation for services, royalties, reportable gross proceeds paid to attorneys, and other fixed or determinable gains, profits, or income payments reportable on Form 1099-MISC, Miscellaneous Income.
B) Interest reportable on Form 1099-INT, Interest Income.
C) Dividends reportable on Form 1099-DIV, Dividends and Distributions.
D) Patronage dividends paid in money or qualified check reportable on Form 1099-PATR, Taxable Distributions Received From Cooperatives.
E) Original issue discount reportable on Form 1099-OID, Original Issue Discount, if the payment is in cash.
F) Gross proceeds reportable on Form 1099-B, Proceeds From Broker and Barter Exchange Transactions.
G) Gambling winnings reportable on Form W-2G, certain Gambling Winnings, unless subject to regular gambling withholding. If not subject to regular gambling withholding, backup withholding only applies if, and only if, the payee does not furnish a taxpayer identification number to the payor.
H) Gross payments reportable on Form 1099-K, Payment Card and Third Party Network Transactions.

You can withhold up to 28% of these payments unless the recipient is exempt. You can withhold until the recipient gives the certified, correct TIN.

You are required to show the IRS solicitation for the payee’s correct TIN. You must make the requests to satisfy the backup withholding requirements and to avoid a penalty for filing a return with a missing or incorrect TIN.

For more detailed information, you can access this publication online at www.irs.gov/pub/irs-pdf/p1281.pdf.
WHERE TO CALL FOR HELP
 
If you have any questions about backup withholding, information reporting, Forms 1099, or the CP2100 or CP2100A Notice(s) and listing(s), you may call: The Information Reporting Program Centralized Customer Service Site Telephone (866) 455-7438 (TOLL FREE) / (304) 263-8700 (not toll free) Hours 8:30 am to 4:30 pm Monday through Friday, ET

Contact E-Mail: mccirp@irs.gov.
 

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