IRS Publication 1281

Quarterly · 8d ago

Internal Revenue Service · FederalPolicy · Federal

Overview

Backup Withholding for Missing and Incorrect Name/TIN(s). Operational guidance for payers receiving B-Notices.

Homepage: https://www.irs.gov/pub/irs-pdf/p1281.pdf

Data format: PDF

Refresh cadence: Quarterly

Status: Active

backup withholdingB-Noticetax

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Jordan Lee
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8/10/2026
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