Operation Solo

Backup Withholding Quick-Check

Contractor gave you no valid TIN? On a reportable payment ($2,000+ in 2026), the IRS makes YOU withhold 24% and send it to them. Enter the payment below — and then go chase that W-9.

24% rate; reportable threshold $2,000 per payee for 2026 payments (1099-NEC). Below $2,000 there's no reportable payment and no withholding trigger.

Note: this is arithmetic, not tax advice. Withheld amounts must be deposited and reported to the IRS; a missing W-9 usually means the contractor's TIN is also missing from your 1099 filings — fix both.

Stop chasing W-9s by hand

Our $24 1099 Contractor Tracker keeps the chase list, flags missing TINs before payments, and ties every contractor to the 2026 $2,000 threshold. Get the free W-9 chase email sampler:

Common questions

When do I have to backup-withhold from a contractor payment?

When the contractor hasn't given you a valid TIN (no W-9 on file) and the payment is reportable — $2,000 or more per payee for 2026 payments. Then you must withhold 24% and remit it to the IRS. No TIN + reportable payment = backup withholding, no discretion.

How much is backup withholding?

A flat 24% of the reportable payment. On a $5,000 payment with no TIN, that's $1,200 withheld and $3,800 net paid to the contractor. This calculator does the split instantly.

How do I stop having to backup-withhold?

Get a valid W-9 with the contractor's TIN before you pay them — that ends backup withholding for future payments. Chasing missing W-9s early is the whole game, and it's why the payment is $2,000+ reportable in 2026 per the 1099-NEC threshold.