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INTRODUCTION This publication contains information about the backup withholding BWH-B requirements that apply to the information returns that you filed* The law provides that you may be required to withhold a specified percentage see BWH-B Rate of certain reportable payments made to recipients payees for whom you filed an information return that had a missing or an incorrect Taxpayer Identification Number TIN. If you are a new filer of information returns or want an answer to a specific questio ...

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