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Publication 1212 2001 Tax Year

Important Change

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This is archived information that pertains only to the 2001 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Decrease in backup withholding rate. For payments after August 6, 2001, that are subject to backup withholding, the rate at which tax must be withheld decreased from 31% to 30.5%. For payments made in 2002, the backup withholding rate has further decreased to 30%. See Backup Withholding under Information for Brokers and Other Middlemen.

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