BWH Rate 2012
Backup Withholding (BWH-B) Rate/Effective Dates
Rate/Percentage is 28%, effective for all subject payments after December 31, 2002 until December 31,
2012. The rate after December 31, 2012 will be determined at a later date.
Publication 1281
More resources:
B notice Q&A
Backup Withholding for Missing and Incorrect Name/TIN(s) Publication 1281