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General Accounting Division>Vendors>Frequently Asked Questions>Backup Withholding FAQ>1

FAQ: Backup Withholding

What is Backup Withholding (BUWH)?

State agencies making certain payments to taxpayers must withhold and pay to the IRS 30% of those payments under certain conditions.
 
Frequently Asked Questions
  Vendors FAQ
  Backup Withholding FAQ
1 - What is Backup Withholding (BUWH)?
2 - What is a TIN?
3 - What payments are subject to Backup Withholding?
4 - Can a payee claim he or she is exempt from Backup Withholding?
5 - When is a TIN considered missing or incorrect?
6 - Can State agency do any thing that can prevent the BUWH on vendor payment?
7 - How to discontinue Backup Withholding?
8 - Can vendor do anything that can prevent BUWH on payments?
  Electronic Funds Transfer FAQ
 
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