Use this form to report withheld federal income tax from nonpayroll payments. Nonpayroll payments include:
- Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans), and annuities;
- Military retirement;
- Gambling winnings;
- Indian gaming profits;
- Voluntary withholding on certain government
payments; and - Backup withholding.
Current Revision
Recent Developments
None at this time.
Other Items You May Find Useful
Electronic Federal Tax Payment System (EFTPS)
About Publication 15, Employer's Tax Guide
About Publication 15-A, Employer's Supplemental Tax Guide
About Publication 947, Practice Before the IRS and Power of Attorney
Publication 1635 (PDF), Employer Identification Number Understanding Your EIN