The penalty for filling W-2s containing mismatched names and social security numbers is: $15 per return. $30 per return. $50 per form. $100 per return. A payer must request from any U.S. person (or resident alien) that he or she complete Form W-9 to certify that all the following are true EXCEPT: the taxpayer identification number is correct. the taxpayer is subject to backup withholding. the taxpayer is exempt from backup withholding if a U.S. exempt payee. the taxpayer is not subject to backup withholding. Which of the following statements is INCORRECT? An annuity is a series of payments pursuant to a contract. A payment to a beneficiary from a pension plan is called a distribution. Contributions to a pension plan can only be made by the beneficiary. With a qualified pension plan, earnings on plan assets are not taxed in the year earned