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Information reporting to U.S. persons : payments subject to back-up withholding

Author: Carol A Kassem; Bureau of National Affairs (Arlington, Va.),
Publisher: Arlington, Va. : Bureau of National Affairs, [2011]-
Series: Tax management portfolios, 643-2nd.
Edition/Format:   Website : Document : Updating website   Continually Updated Resource   Computer File : EnglishView all editions and formats
Database:WorldCat
Summary:
" ... discusses the requirements relative to backup withholding as required under [section] 3406 and the types of payments that may be subject to the imposition of this tax. Backup withholding is imposed on certain reportable payments when a payee or recipient fails to provide a taxpayer identification number or the appropriate documentation. The Portfolio describes the timing as to when withholding is required, the  Read more...
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Details

Additional Physical Format: Print version:
Kassem, Carol A.
Information reporting to U.S. persons.
Arlington, VA : Tax Management, Inc., ©2011-
(OCoLC)714609483
Material Type: Document, Updating website, Internet resource
Document Type: Internet Resource, Computer File, Continually Updated Resource
All Authors / Contributors: Carol A Kassem; Bureau of National Affairs (Arlington, Va.),
OCLC Number: 714140278
Description: 1 online resource.
Contents: Detailed analysis. Overview --
Backup withholding --
Reportable payments-forms 1099 --
Special tax reporting issues --
Year end reporting --
Penalties --
Working papers.
Series Title: Tax management portfolios, 643-2nd.
Responsibility: Carol A. Kassem, Asheville, NC.

Abstract:

" ... discusses the requirements relative to backup withholding as required under [section] 3406 and the types of payments that may be subject to the imposition of this tax. Backup withholding is imposed on certain reportable payments when a payee or recipient fails to provide a taxpayer identification number or the appropriate documentation. The Portfolio describes the timing as to when withholding is required, the process to remit the tax to the IRS, and the reporting required at year end."

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