Publication 1281-2026

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The document titled 'Backup Withholding for Missing and Incorrect Name/TIN(s)' provides guidelines from the IRS regarding backup withholding requirements for payments made to recipients with missing or incorrect Taxpayer Identification Numbers (TINs). It outlines the backup withholding rate, actions to take upon receiving notices of incorrect TINs, and detailed instructions on how to handle various scenarios involving missing or incorrect TINs. The publication also includes FAQs, flow charts, and instructions for reading data from tape cartridges and CD/DVD formats. Additionally, it contains forms such as W-9 and W-8 series that are relevant for tax reporting purposes.

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Click ‘Get Form’ to open publication 1281 in the editor.
Begin with Part 1, Introduction. Familiarize yourself with the backup withholding requirements and the BWH-B rate of 24%.
Move to Part 2, Frequently Asked Questions. Address any specific queries you may have regarding backup withholding and TINs.
In Part 4, Actions for Missing TINs and Incorrect Name/TIN Combinations, identify if you have missing or incorrect TINs and follow the outlined actions.
Utilize the flow charts in Part 6 to visualize your next steps based on your findings regarding TINs.
Complete any necessary forms such as Form W-9 or W-8 series as indicated in Part 10 for accurate reporting.

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Are you legally required to provide a W9?

A W9 from vendors is not required when payments will be less than $600 in a calendar year, but it is a good idea to request a W9 from all vendors. Also a W9 is not required when payments are not associated with conducting a trade or business.

Can you refuse to do a W9?

Yes. If someone feels uncomfortable providing their personal and social security information to a company, they can refuse to complete a W-9. However, without a TIN, the business is required to withhold taxes from the persons payment at a rate of 24 percent, also known as backup withholding.

What do I do if a vendor refuses to provide W-9?

If they are now refusing to provide a W-9 you should stop paying them immediately and document your requests to obtain the W-9 in writing. Failing to report contractor payments could cost you $1,060 in penalties per contractor.

How do I know if I am exempt from backup withholding?

U.S. citizens or resident aliens are considered exempt from backup withholding if their reported name and Social Security Number matches the IRS records. Additionally, you are exempt if you have not been notified by the IRS that you are subject to mandatory backup withholding.

Can you pay someone without AW-9?

Accordingly, a business who pays a person (including other businesses) more than $600 per year should have the payee fill out and sign Form W-9 at the time that the independent contractor, vendor, or other relationship commences, and prior to paying any sums to the person.

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What if a vendor refuses to provide W9 IRS?

If a contractor refuses to provide a W-9, you should document your request and consider backup withholding. You want to do this for a couple of reasons - you want to avoid IRS penalties, which can be big, and you want to make it easier to justify the expense (which will reduce your firms income tax).

Why is IRS saying my information doesnt match?

When you file your taxes, the IRS will compare the information you provide with their records. If your return doesnt match the details they have on hand, they will send you a notice informing you that theres a discrepancy. This may be due to outdated records, a transcription error, or a deeper problem.

Has the IRS inform you that you are subject to backup withholding?

How will you know to begin backup withholding? The IRS will issue a CP2100 or CP2100A notice if the payees TIN is missing or obviously incorrect (not 9 digits or contains something other than a number) or their name and TIN on the information return filed does not match the IRSs records.