IRS Tax Tip Facts to help taxpayers understand backup withholding
https://www.irs.gov/newsroom/facts-to...
https://accountinginstruction.info/
Backup withholding is a federal tax on income that otherwise typically doesn't require tax withholding, such as 1099 and W2-G income. Taxpayers who receive this type of income may have backup withholding deducted from their payments.
