IRS Releases Updated Publication on Backup Withholding for Missing and Incorrect Name/TINs

September 17, 2018 Paul Ogawa

The IRS recently published an updated version of Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). This publication provides information on backup withholding procedures as they relate to information reporting involving missing or incorrect taxpayer identification numbers, or TINs.

This recent update follows an update from July 2018, and provides a number of grammar and formatting changes from that version. There are also content updates, which are as follows:

  • Part 10, Other Forms: Form W-8BEN-E, Certificate of Entities Status of Beneficial Owner for United States Tax Withholding (Entities) was added to this section.
  • An updated version of Form W-9 and its instructions (revised 11/2017) was added as an addendum.
  • An updated version of the Instructions for W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY (revised 4/2018) was added as an addendum.
    • Updated forms from these instructions were also added, revised July 2017.

To review this publication in its entirety, please visit the IRS website by clicking here.

About the Author

Paul Ogawa is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.

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