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Topic 307 - Backup Withholding
Banks and other businesses that pay you certain kinds of income must file Form
1099, an information return, with the IRS. Generally, these payments are not
subject to withholding; however they may be subject to backup withholding.
Payments that may be subject to "backup withholding" include interest,
dividends, rents, royalties, payments for work you do as an independent
contractor, and broker payments. Under the backup withh |
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