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The publication defines backup withholding, TINs (including SSN and EIN), and related identification numbers such as ITINs and ATINs. 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The law provides that you may be required to withhold a specified percentage (see BWH-B Rate) of certain reportable payments made to recipients (payees) for whom you filed an information return that had a missing or an incorrect Taxpayer Identification Number (TIN) . If you are a new filer of information returns or want an answer to a specific question, you may find it helpful to begin by reading Part 2, Frequently Asked Questions. More detailed information begins in Part 4. We have included copies of the First and Second “B” Notices, Form W-9, Forms and W-8 series, and SSA (see Part 10) for your convenience.  \nE-Services provide various electronic and interactive applications. See the IRS web site at, [https://la.www4.irs](https://la.www4.irs). gov/e-services/Registration/index.htm to review the on-line tutorial. Payers of income reported on Forms 1099 B, DIV, INT, K, MISC, NEC, OID, G and/or PATR may be eligible to participate in the TIN Matching program. You can download the TIN Matching Publication, 2108A, [at www.IRS.gov](at www.IRS.gov).  \nBackup Withholding (BWH-B) Rate  \nRate/Percentage is 24%, effective for all subject payments after December 31, 2017.  \nBackup Withholding For Missing and Incorrect Name/T","cbCaiffTwbtlEe4w","https://ap.wps.com/l/cbCaiffTwbtlEe4w","pdf",808789,102,"English","# Part 1 Introduction\n## Backup Withholding Rate\n# Part 2 Frequently Asked Questions\n# Part 3 Where to Call for Help\n# Part 4 Actions for Missing TINs and Incorrect Name/TIN Combinations\n## CP2100 Notice\n## Missing TIN(s)\n## Incorrect Name/TIN Combinations\n## First “B” Notice\n## Second “B” Notice\n## Third and Subsequent Notices\n# Part 5 The IRS Matching Process/ Name Controls\n# Part 6 Flow Charts\n## Flowcharting for Incorrect Name/TINSs\n## Flowcharting for Missing TINSs\n# Part 7 Name Compression Specifications for “B” Notice Tape Cartridges\n# Part 8 Instructions for Reading Tape Cartridges\n# Part 9 Instructions for Reading CD/DVD media\n# Section 10 Other Forms\n## Instructions for the Requester of Form W-9","[{\"question\":\"What triggers backup withholding under this publication?\",\"answer\":\"Backup withholding applies when an information return you filed has a missing TIN or an incorrect name/TIN combination. In those conditions, a specified percentage of certain reportable payments must be withheld and paid to the IRS.\"},{\"question\":\"What is a TIN and which types are covered?\",\"answer\":\"A TIN is a Social Security Number (SSN) or an Employer Identification Number (EIN). The publication also explains ITINs and ATINs for situations where taxpayers are not eligible for SSNs.\"},{\"question\":\"What notices and next actions are described for missing or incorrect TINs?\",\"answer\":\"The publication includes copies of the First and Second “B” Notices and describes additional “B” notices for missing TINs and incorrect name/TIN combinations. It also references forms included for requester instructions and related series.\"}]","Backup Withholding For Missing and Incorrect Name/TIN(s) - Publication 1281 - Instructions and Notices | PDF",1789851911,36]