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Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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ITG FAQ #3 Answer-What is backup withholding?

You generally must withhold 24% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN) prior to payment.

This withholding is referred to as "backup withholding." Publication 15,(Circular E),Employer's Tax Guide, provides additional information regarding which payments are subject to backup withholding.

Note: From 2004 through 2017, the backup withholding rate was 28%

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