farm160 - 2/12/2019 20:01

Perhaps I don't understand correctly Birddy. So I'll sincerely ask your interpretation of what the IRS says a person is to do.    
What I've found according to the W-9 form....(pg 2)   
"Persons making certain payments to you must under certain conditions withhold and pay to the IRS 24% of such payments...….."
"Payments you receive will be subject to backup withholding if: 1. You do not furnish your TIN to the requester, 2. You do not certify your TIN ……...etc."  

So if a farmer (payer) gives a W-9 to someone they have paid land rent or paid as a contractor, and the pay recipient refuses to provide the completed form, what do you suggest is the next step according to the IRS?

As I mentioned I've never been in the situation of having to do withholding so I'm simply trying to learn.