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 需要協助嗎？ 您可以授權某人（英文）代表您向國稅局聯絡。 請查看您是否符合從低收入納稅人協助中心（英文）獲得協助的資格。 如果您無法在線上找到您需要的資訊，請撥打您的通知或信件上方的國稅局號碼。如果您未收到信件或通知，請使用電話協助。 如果您無法自行解決罰款，請聯絡 IRS 內部的獨立組織——納稅人權益維護服務處。
