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Forms and Instructions

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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Amend/Fix Return
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Rules Governing Practice before IRS

ITG FAQ #4 Answer-When is backup withholding applicable?

IRC 3406(a) states backup withholding is applicable in the case of any reportable payment if:

  • the payee fails to furnish his/her Taxpayer Identification Number (TIN) to the payor in the manner required;
  • the IRS notifies the payor that the TIN furnished by the payee is incorrect;
  • there has been a notified payee underreporting;
  • there has been a payee certification failure.

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