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 Audio 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 Course 2: Module 10 Quiz Previous Module Back to Course Next Module
