Calculator Match the following terms with the definitions by clicking first on the term and then the correct definition (to the right). Clear All Payments of at least $600 to independent contractors Taxable tips Annual nondeductible contributions of up to $5,500 Personal allowance $4,050 deduction in computing taxable income Backup withholding Withhold federal income taxes of 28 percent of payments made Form 1099-MISC Roth IRA $20 or more in a month