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What this notice is about
This notice provides a payer, upon request, with a list of payees currently subject to backup withholding due to underreporting.
What you need to do
Protect payee (taxpayer) information or you could be subject to civil damages for unauthorized disclosure (Internal Revenue Code section 7431).
You may want to
- Read about backup withholding.
- Review Publication 1335, Backup Withholding Questions and Answers PDF.
- Use IRS Online Account to check your payoff amount, payment history, or to view transcripts.
- Review Internal Revenue Code (IRC) sections relative to backup withholding.
- IRC Sections 3403, 6651, 6656, 7201, 7202, and 7203.
Frequently asked questions
What is backup withholding? (updated Mar. 25, 2026)
It’s a withholding (deduction) from certain payments (mostly interest and dividends) that payers must take when instructed by us.
What is the backup withholding rate? (updated Mar. 25, 2026)
Currently, it’s 24%. It can increase or decrease with tax laws.
How long will the payer continue backup withholding? (updated Mar. 25, 2026)
Until we instruct them to stop, or until the payee provides written certification from us that they’re no longer subject to backup withholding.
Need help?
- You can authorize someone to contact the IRS on your behalf.
- See if you qualify for help from a Low Income Taxpayer Clinic.
- If you can’t find what you need online, call the IRS number on your notice or letter. If you didn’t receive a letter or notice, use telephone assistance.
- If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.