开户疑问-第1页

Banks and other businesses that pay you certain kinds of income must
file Form 1099, an information return, with the IRS. Generally, these
payments are not subject to withholding; however they may be subject to
backup withholding. Payments that may be subject to "backup
withholding" include interest, dividends, rents, royalties, payments
for work you do as an independent contractor, and broker payments.
Under the backup withholding rules, the business or bank must withhold
on a payment if:

You have not given the payer your taxpayer identification number in the
required manner,
The IRS has notified the payer that the taxpayer identification number
you provided is incorrect.
The
IRS has notified the payer to start withholding on interest and
dividends because you had not reported all of your interest or dividend
income in prior years; or
You have not certified, when required, that you were not subject to backup
withholding on interest and dividends.