Backup Withholding for Missing and Incorrect Name/TIN(s) Publication 1281

Publication 1281

What payments are subject to backup withholding?
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

When is a TIN considered missing or incorrect?
Missing TIN – We consider a TIN to be missing if it is not provided, has more or less than nine
numbers, or it has an alpha character as one of the nine positions.
Example: Missing SSN: 123-45-678
Example: Missing SSN: 123-45-67899
Example: Missing EIN: 12- 345678P
Incorrect TIN – We consider a TIN incorrect if it is in the proper format but the Name/TIN
combination does not match or cannot be found on IRS or SSA files.
Examples of Proper Format:
Correct SSN:123-45-6789
Correct EIN: 12-3456789