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This topic has appeared in the trending rankings 1 time(s) in the past year. While it does not trend frequently, its appearance suggests a renewed or concentrated surge of public interest.
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Backup_withholding entered the ranking for the first time today at position #. This is its highest position ever recorded.
This topic has appeared in the English Wikipedia rankings 1 time. It first appeared on 2026-06-22 and was most recently seen on 2026-06-22.
In tax administration in the United States, backup withholding is the sending of a portion of a payment to a tax authority instead of to the payee. This applies to the Internal Revenue Service (IRS) and the tax authorities of some states. For the IRS, it applies to some payments reported on Form 1099 which must be submitted to the IRS by financial institutions and businesses making certain income payments. Factors that necessitate backup withholding include:Incorrect taxpayer identification number (TIN)/ITIN/ATIN on Form W-9
An IRS backup withholding order
Certain types of payments
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