2019 Federal Reporting Regulatory Manual



The federal reporting guide will assist you throughout the year in determining what payments are subject to reporting, withholding and those payees that are required to be documented according to IRS requirements. Guidance includes explanations of identifying the payee as US or foreign, the general reporting requirements for each type of payment and payee status type, options for federal reporting, advantages of the IRS Combined Federal Program, TIN solicitation and certification requirements, backup withholding, mandatory withholding, B-Notices, TIN Penalty assessments, Bulk TIN Filing, as the requirements pertains to US source income and foreign payments.