Payors are required to use backup withholding if:

	a.	All of these will require the use of backup withholding
	b.	The taxpayer fails to certify that he or she is not subject to backup withholding.
	c.	The taxpayer did not give the payor his or her taxpayer identification number.
	d.	The IRS informs the payor to start withholding because the taxpayer has not reported the income on his or her tax return.
	e.	The IRS informs the payor that the taxpayer gave an incorrect identification number.