One of Sherwin's independent contractors neglects to provide Sherwin with the appropriate TIN. Accordingly, Sherwin must take backup withholding out of the payments of $42,351 to the contractor of:

a.$9,317.22

b.$ 10,164.24

c.$0

d.$16,771.00

All employers must file the original copy of their W-2s and a transmittal (W-3) annually with the:

a.SSA.

b.US Immigration Services.

c.IRS.

d.All of these choices are correct.