Private: Operational: Practical Implementation Module 10: Payments and Withholding

Module 10: Payments and Withholding

Welcome to Module 10! Here we will talk about payments and withholding. More specifically, we will delve into what happens when a payor or withholding agent makes a payment and the rules for withholding.

Lesson Resources

Video Transcript

Module Content

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Lesson 1: What are payments and withholding?

Lesson 2: Backup Withholding Under Section 3406 and Form 1099 Reporting Under Chapter 61

Lesson 3: Amounts Subject to Chapter 3 Withholding – Withholding Agents

Lesson 4: Amounts Subject to Chapter 3 Withholding: U.S. Source FDAP Income

Lesson 5: Amounts Subject to Chapter 3 Withholding: Exemptions and Treaty Rates

Lesson 6: Chapter 4 Withholdable Payments

Lesson 7: Amounts Subject to Chapters 3 and 4 Withholding: Withholding Agent Liability and Timing

Lesson 8: Chapter 3 and 4 Adjustments for Overwithholding – Reimbursement Procedure

Lesson 9: Chapter 3 and 4 Adjustments for Overwithholding – Set-off Procedure

Lesson 10: Deposits – When Required for Backup Withholding

Lesson 11: Deposits – When Required for Chapter 3 and 4 Withholding

Lesson 12: Deposits – Chapter 3 and 4 – Escrow

Lesson 13: Deposits – Electronic Federal Tax Payment System (EFTPS) & Deposit Penalties

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