Course Details

Backup Withholding Update: Navigating Current IRS Rules, B Notices and C Notices

Webinar: ID# 1011772
Recorded CD
About This Course:
At a time when the IRS puts a high priority on withholding compliance and enforcement, tax professionals must stay current with federal rules governing backup withholding and potential B notices or C notices. U.S. companies can find themselves subject to backup withholding in a number of situations.

Scenarios range from interest and dividends to vendor payments. If TINs and certain other information reported on Form 1099s or W-9s are missing or incorrect, then payors may have to withhold at a 28% rate. Then, taxpayers must either try to prevent backup withholding or later take a credit for withheld tax.

The issues are potentially costly and time-consuming enough that tax professionals need best practices to verify TINs and ITINs and know when and why B notices (saying 1099s were wrong) and C notices (instruction to backup-withhold) are issued.

Listen as our panelists help you understand situations that can lead to mandatory backup withholding, do a better job of verifying Form 1099 information, and appropriately respond to B or C notices.


I. Backup withholding rules

II. Validating forms and documentation

III. B and C notice processes

IV. Steps to avoid or respond to backup withholding


The panel will explore these and other key topics:

  • Situations that trigger backup withholding.
  • Proper responses to B notices and C notices.
  • Avenues to minimize situations requiring backup withholding.

Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.

Upon completing this seminar, you will have an improved understanding of when and why federal backup withholding is required, and of steps that can be taken to either avoid or react to it.


Jacqueline Bak, Director, PricewaterhouseCoopers, Washington, D.C.

She specializes in information reporting and withholding, both domestic and NRA, particularly for clients in the financial services sector. She regularly represents clients before the IRS regarding compliance agreements and to address under-withholding and penalty exposure.

Kelli Wooten, Of Counsel, Burt Staples &Maner, Boston

She works on tax withholding and reporting engagements. Before coming to the firm, she worked in domestic and international tax compliance, audit and litigation for several years at Procter &Gamble.

Credits Available

This program has been approved for 2.0 CPE hours through Strafford Publications. CPE Credit is available only for the LIVE webcast. Recorded versions do not qualify for credit.

Strafford is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.


To obtain CPE credit, attendees must participate in the live event, return an Official Record of Attendance to Strafford affirming their participation (including the CPE code announced during the program), and pay a processing fee of $35 per person.

Credit Confirmation

Strafford will mail a certificate of credit within approximately 2 weeks of receiving an attendee's completed Official Record of Attendance—provided all required conditions have been satisfied.


Handout materials and the phone number for live presentations are made available to you 1 day prior to the event via email from the presenter. Copies of the presentations are included with recorded versions.

If you order a recorded version of the webinar, CD's will be mailed out approximately 10 days after the live event. Shipping is included in the price of recorded versions.

Backup Withholding Update: Navigating Current IRS Rules, B Notices and C Notices
or via CD
Course Details
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