IRS 6050W Merchant Reporting
- US Treasury IG Report Entitled: “Plans for the Implementation of Merchant Card Reporting Could Result in Burden for Taxpayers and Problems for the Internal Revenue Service
- IRS Notice 2011-42: Payments Subject to Backup Withholding in Payment Card and Third Party Network Transactions
- Interim Guidance on the Application of Section 3402(t) to Payment Card Transactions
- ETA Summary of IRS 6050W Merchant Reporting Regulations
- IRS Final Rules on Information Reporting for Payment Cards T.D. 9496
- January 25, 2010, ETA Comment Letter to IRS on Proposed Regulations regarding Information Reporting Requirement for Payments Made in Settlement of Payment Card and Third-Party Network Transactions
- IRS Publication 1281: "Backup Withholding for Missing and Incorrect Name/TIN(s)"
- IRS Publication 2108A: "On-Line Taxpayer Identification Number (TIN) Matching Program"
- IRS Revenue Procedure 2003-9
