Per Diem Rates from the U.S. General Services Administration
Search by city, state or ZIP code, or by clicking on the map. You can also use the new per diem tool to calculate trip allowances
Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
Taxes Withheld From Non-Employees - Pensions, Annuities, IRAs, and Gambling Winnings (Form 945)
Form 945 is used to report federal income taxes withheld from certain types of non-employee distributions, such as pensions, annuities, IRAs, and gambling winnings. Form 945 It is also used to report backup withholding.
Backup withholding is generally required for payments made to independent contractors of $600 or more if the independent contractor does not provide a tax identification number to the business.
Form W-9 is used to request a tax identification number.