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

FAQ: Backup Withholding



 
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?