Backup withholding can apply to most kinds of payments that are reported on Form 1099. These include: Interest payments (Form 1099-INT), Dividends (Form 1099-DIV), Patronage dividends, but only if at least half the payment...
Publication 1281 What is a “B” Notice? AA… A “B” Notice is a backup withholding notice. There are two “B” Notices — the First “B” Notice and the Second “B” Notice. You must send...
