For interest, dividend, broker and barter exchange accounts opened or instruments acquired after 1983, the payee fails to certify, under penalties of perjury, that the TIN provided is correct. For interest and dividend accounts opened or instruments acquired after 1983, the payee fails to certify to you, under penalties of perjury, that he or she is not subject to backup withholding under 4 above.
Some payees are exempt from backup withholding.
Foreclosures and abandonments reportable under section 6050J, 3. Canceled debts reportable under section 6050P, 5. Long-term care benefits, 6. Distributions from any retirement account, including IRAs, 7. Fish purchases for cash reportable under section 6050R. 9.