Part 6
Publication 1281 — Backup Withholding for Missing and Incorrect Name/TINs (including instructions for reading tape cartridges and CD/DVD formats) · 2026-10-03 edition · updated 2026-10-04 · United States
FLOW CHART
FLOWCHARTING FOR INCORRECT NAME/TINs
Backup Withholding For Missing and Incorrect Name/Tin(S) 26
FLOW CHART
FLOWCHARTING FOR MISSING TINs
Note: The EIN of the filer of forms W-2G, 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, or 1099-PATR must match the EIN of the filer of Form 945, Annual Return of Withheld Federal Income Tax.
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