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Last Updated: 10/26/2017

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Withholding Tax

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Withholding Tax > What's New > Back up withholding

  • When is the new rate effective? Back to top

    January 1, 2013.

  • What if I already made payments but didn’t withhold at the higher rate?Back to top

    You do not have to do anything for payments issued before you were made aware of the increased rate.

  • Did the rate for supplemental payments change due to the new tax bracket?Back to top

    No. The rate for supplemental payments is 6.25%.​