Information For...

For you and your family
Individuals abroad and more
EINs and other information

Filing For Individuals

Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

ITG FAQ #9 Answer-What is backup withholding?

Casinos (payers) making certain payments to payees must withhold and pay to the IRS 28% of those payments under certain conditions. Payments that may be subject to backup withholding include prizes, awards, tournaments with no entry fee, interest, rents, nonemployee compensation (e.g. entertainers, bus companies and other vendors), reportable gross proceeds and fees paid to attorneys, and medical services (including drug testing.)

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