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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

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Module Content
0% Complete 0/13 Steps
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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