What this notice is about This notice is sent to tell the taxpayer they’re no longer subject to backup withholding and we’ve notified the payers we previously instructed to start backup withholding to stop backup withholding. What you need to do Verify that payers withholding on interest or dividend income received the notice to stop backup withholding. If they didn’t, provide a copy of the notice to them by December 31. The payer will stop withholding within 30 days. Keep a copy for your records. You may want to Read about backup withholding. Review Publication 1335, Backup Withholding Questions and Answers PDF. View your payoff amount, payment history, or order transcripts using the Tax Account tool. Frequently asked questions What is backup withholding? Backup withholding is withholding on mostly interest and dividend income that the payer will withhold when we instruct them to do so. What is the backup withholding rate? The current rate is 24% and can increase or decrease with the tax laws. How long will the payer continue backup withholding? The payer should continue until we instruct them to stop or until the payee provides written certification from us that they’re no longer subject to backup withholding. Tips for next year File your tax return timely Report all interest and dividend income Pay all taxes due Reference tools Publication 1, Your Rights as a Taxpayer Publication 17, Your Federal Income Tax Full list of tax forms and instructions 是否需要帮助？ 您可以授权他人（英文）代表您联系国税局。 查看一下您是否有资格获得低收入纳税人诊所的帮助（英文）。 倘若您在网上未能找到所需信息，请拨打通知或信函顶部的国税局电话号码。倘若您未收到信函或通知，请使用电话协助。 如果您不能自行解决罚款问题，请联系纳税人权益服务处，这是国税局内部的一个独立机构。
