What this notice is about
This is the fourth and final notice about your unresolved underreported or unpaid interest and dividend income. If you don’t resolve the issue by the date on your notice, we’ll send a final "C" notice and put backup withholding into effect.
What you need to do
- File Form(s) 1040, U.S Individual Income Tax Return if you haven’t already filed.
- Review your filed Form 1040 for underreported interest or dividend income.
- File an amended Form 1040 for any underreported interest or dividend income.
- Pay any taxes owed on Form 1040 with interest or dividend income.
You may want to
- Read about backup withholding.
- Review Publication 1335, Backup Withholding Questions and Answers PDF.
- View your payoff amount, payment history, or order transcripts using the Tax Account tool.
Frequently asked questions
What is backup withholding? (updated Feb. 19, 2025)
Backup withholding is withholding on mostly interest and dividend income that the payers withhold when we instruct them to do so.
What is the backup withholding rate?
The current rate is 24% and can increase or decrease with the tax laws.
ob体育 long will the payers continue backup withholding? (updated Feb. 19, 2025)
The payers should continue until we instruct them to stop or until the payee provides written certification from us that the payee is no longer subject to backup withholding.
Tips for next year
- File your tax return timely
- Report all interest and dividend income
- Pay all taxes due
Need help?
- You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information.
- You may be eligible for free help from the .
- See if you qualify for help from a .
- You can request a copy of your notice or letter in Braille or large print.
- If you can’t find what you need online, call the telephone number on your notice or letter.