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Businesses or other payers required to take backup withholding funds from payments should make sure they have a few upcoming filing deadlines on their calendar.

Backup withholding can apply to most kinds of payments reported on Forms 1099 and W-2G. There are, however, situations when a payer must withhold 24% of the payment to ensure the IRS receives the tax due on this income. This is known as backup withholding. If a payer does backup withhold, they must deposit the withholding with the IRS. Taxpayers should review Publication 15, Employer's Tax Guide, for more information on making deposits.

Due date for Form 945, Annual Return of Withheld Federal Income Tax
Businesses and other payers must report their liability for backup withholding and any other federal income tax withheld from nonpayroll payments on Form 945, Annual Return of Withheld Federal Income Tax. The last day for filing Form 945 for tax year 2022 is Tuesday, January 31, 2023. However, if the payer made deposits on time and in full, the last day for filing is Friday, February 10, 2023.

Due date for Form 1099-NEC, Nonemployee Compensation
Form 1099-NEC must be filed with the IRS by Tuesday, January 31, 2023. This is a different deadline from other forms in the 1099 series. This due date applies to both paper and electronically filed returns.

Due dates for certain information returns
The information returns listed below are used to report backup withholding for tax year 2022. They're due to the IRS on Tuesday, February 28, 2023, for paper filers and Friday, March 31, 2023, for electronic filers. These information returns are:

  • Form 1099-B, Proceeds from Broker and Barter Exchange Transactions
  • Form 1099-DIV, Dividends and Distributions
  • Form 1099-G, Certain Government Payment
  • Form 1099-INT, Interest Income
  • Form 1099-K, Payment Card and Third-Party Network Transactions
  • Form 1099-MISC, Miscellaneous Income
  • Form 1099-OID, Original Issue Discount
  • Form 1099-PATR, Taxable Distributions Received from Cooperatives
  • Form W-2G, Certain Gambling Winnings

Information return filing extensions
A payer can request a 30-day extension to file any of the information returns listed above by filing Form 8809, Application for Extension of Time to File Information Returns. An extension is usually granted automatically. However, the IRS does not automatically grant an extension for Form 1099-NEC. Payers who need a 30-day extension to file Form 1099-NEC must meet one of the criteria listed on line 7 (noted below) of Form 8809.

An additional 30-day extension may be available as described in following instructions for the Form 8809:

7. If you are requesting an extension for Forms W-2 or 1099-NEC, or if you checked the box on line 5, you must meet one of the following criteria. Check the applicable box(es) that describes your need for an extension.

The filer suffered a catastrophic event in a federally declared disaster area that made the filer unable to resume operations or made necessary records unavailable........

Death, serious illness, or unavoidable absence of the individual responsible for filing the information returns affected the operation of the filer ................

Fire, casualty, or natural disaster affected the operation of the filer ..................

The filer was in the first year of establishment ........

The filer did not receive data on a payee statement such as Schedule K-1, Form 1042-S, or the statement of sick pay required under section 31.6051-3(a)(1) in time to prepare an accurate information return………..