Name:
Location: Westland, Michigan, United States

Graduate of Walsh Institute Of Accountancy (Now Walsh College) Michigan in 1959. Retired in 1987, but still active in the profession **World War II Veteran (Pacific) **PHONE 734-261-1979 **E-MAIL -cpabakem01@yahoo.com **(Domain Name CPASENSE Registered) **Mentioned in the Journal of Accountancy, SmartPros, Tax Prof Blog, CPA2BIZ, CPA Journal, AccountingWEB, CPATrendlines & More **Search Accounting Blogs: http://www.blognetnews.com/accounting (Includes cpasense)**TOPICS - FINANCE - FEDERAL & MICHIGAN TAXES ** Making Sense Of Your Finance & Taxes

Monday, February 09, 2009

Important Reminders For Payers' Backup Withholding Responsibilities

Payers must make sure they meet their withholding responsibilities on payments made to payees who have not provided them with a proper Taxpayer Identification Number. Businesses often make payments to both employees and non-employees (independent contractors). When making payments to non-employees, the Internal Revenue Code generally requires the businesses to report these payments to the Internal Revenue Service. These payments are called “reportable payments” if the payments equal $600 or more during the calendar year...........

Internal Revenue Service

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