Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Spotlight on Maryland

FAQ: Backup Withholding

Can vendor do anything that can prevent BUWH on payments?

Yes- The vendor must ensure that any 1099 form they receive from the State has the correct name and TIN. The name and TIN on the 1099 form must agree with the name and TIN issued by the SSA or IRS.



 
Additional Links: Backup Withholding FAQ
Vendors
Frequently Asked Questions
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?