This website provides documentation pertaining to the changes in federal law made by the Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA) beginning January 1, 2011. This law requires the federal, state and other governmental entities to deduct and withhold a tax of three percent (3%) from payments made to entities providing property or services. The Internal Revenue Service (IRS) released their Notice of Proposed Rulemaking and it is attached below.

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Notice of Proposed Rule Making

Substitute Form W-9