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U.S. Federal Income Tax

Subjugation by taxation

No Reportable Payment: No Requirement To Furnish TIN

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TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 24 - COLLECTION OF INCOME TAX AT SOURCE ON WAGES
Sec. 3406. Backup withholding

(a) Requirement to deduct and withhold
(1) In general
In the case of any reportable payment, if - (A) the payee fails to furnish his TIN to the payor in the manner required, (B) the Secretary notifies the payor that the TIN furnished by the payee is incorrect, (C) there has been a notified payee underreporting described in subsection (c), or (D) there has been a payee certification failure described in subsection (d), then the payor shall deduct and withhold from such payment a tax equal to [Blah, blah.]

  • If what you are paid is NOT a "reportable payment", there is no requirement to backup withhold.
  • If what you are paid is NOT a "reportable payment", there can not be a "manner required" to furnish a TIN.
  • If there is no "manner required" to furnish a TIN, no TIN is required and NO backup withholding is required.

Treasury Regulations
Sec. 31.3406(d)-1  Manner required for furnishing a taxpayer identification number.
(a) Requirement to backup withhold.

Withholding under section 3406(a)(1)(A) applies to a reportable payment (as defined in section 3406(b)) if the payee does not furnish the payee's taxpayer identification number to the payor in the manner required by this section.

  • If what you are paid is NOT a "reportable payment", there is no requirement to backup withhold.
  • If what you are paid is NOT a "reportable payment", there can not be a "manner required" to furnish a TIN.
  • If there is no "manner required" to furnish a TIN, no TIN is required and NO backup withholding is required.

Treasury Regulations
Sec. 31.3406(d)-1  Manner required for furnishing a taxpayer identification number.
(a) Requirement to backup withhold.

See the applicable information reporting sections and section 6109 and the regulations thereunder to determine whose taxpayer identification number should be provided.

        For the purpose of backup withholding, we are told "See section 6109 and the regulations thereunder to determine whose taxpayer identification number should be provided." 

        If you are NOT somebody "whose taxpayer identification number should be provided" then it is self-evident that you are NOT being paid a "reportable payment", and it is just as self-evident that you can NOT have a backup withholding requirement per IRC 3406 as shown above.

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