Scoring: Your score will be based on the number of correct matches. There is no penalty for incorrect or missing matches. Match the following terms with the definitions by clicking first on the term and then the correct definition (to the right). Clear All Taxable tips Payments of at least $600 to independent contractors Personal allowance Annual nondeductible contributions of up to $5,500 Backup withholding $4,150 deduction in computing taxable income Form 1099-MISC Withhold federal income taxes of 24 percent of payments made Roth IRA $20 or more in a month