IRS.gov
Tax Exempt and Government Entities Division
Backup Withholding: When and Why
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IRS Presenters
Lori Stieber
Revenue Agent
Office of Federal, State and Local Governments
Click for bio
Patricia A. Regetz
Revenue Agent
Office of Federal, State and Local Governments
Click for bio
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Backup Withholding: When and Why

Playout date:
November 10, 2016
2 p.m. Eastern Time
1 p.m. Central Time
12 p.m. Mountain Time
11 a.m. Pacific Time

Learn about:
  • What is backup withholding?
  • Which payments to vendors might be subject to backup withholding?
  • When should I begin backup withholding?
  • How to respond to a CP2100 Notice
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