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29 CFR Ch V Section 553:100 106, WH Publication 1297 Employment Relationship of the. Fair Labor Standards Act. Subpart B- Volunteers. 553,100 General.
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Wh publication 1297 is the form used to report information related to backup withholding.
Any organization that is required to withhold federal income tax from payments is required to file wh publication 1297.
Wh publication 1297 can be filled out manually or electronically, providing all required information related to backup withholding.
The purpose of wh publication 1297 is to report information about backup withholding to the IRS.
Information such as payer, recipient, payment amounts, and backup withholding amounts must be reported on wh publication 1297.
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