Printable Form 2026

IRS Publication 1335 Spanish

IRS Publication 1335 Spanish – If you’re a Spanish-speaking taxpayer, business owner, bank, or payer dealing with IRS backup withholding due to underreported interest or dividends, IRS Publication 1335 (SP) is the official resource you need. This Spanish-language Q&A explains everything about retención adicional de impuestos por subreporte (underreporter backup withholding), also known as the BWH-C program.

Download the latest Spanish PDF here: https://www.irs.gov/pub/irs-pdf/p1335sp.pdf (Rev. March 2018, Catalog Number 93108F).

This guide remains the authoritative Spanish reference on IRS.gov for underreporter backup withholding as of 2026—no newer Spanish edition has been released, though the English version (Pub 1335) was updated in April 2023.

What Is IRS Publication 1335 (SP)?

Publication 1335 (SP), titled Preguntas y respuestas sobre la retención adicional de impuestos sobre intereses y ciertos dividendos declarados de menos, provides clear, step-by-step answers in Spanish for both payers (banks, corporations, cooperatives, brokers, etc.) and payees (individuals or entities receiving payments).

It focuses specifically on underreporter backup withholding under Internal Revenue Code Section 3406(a)(1)(C). This occurs when the IRS determines that a payee failed to report or underreported interest, dividends, or similar income on their federal tax return. After sending at least four notices over 210+ days, the IRS instructs payers to begin withholding.

Key fact: Backup withholding is not the same as withholding on wages or pensions. It applies only to specific reportable payments to ensure the IRS collects taxes owed on unreported income.

Current Backup Withholding Rate (2026)

The flat backup withholding rate is 24% for payments made on or after January 1, 2018. The Spanish publication correctly notes this update and lists prior rates for historical reference (31% before Aug. 7, 2001; 30% in 2002; 28% from 2003–2017).

Who Needs This Spanish Publication?

  • Spanish-speaking payers (financial institutions, businesses issuing 1099-INT, 1099-DIV, etc.) who receive IRS notices (CP 2000 series or similar) requiring them to start withholding.
  • Payees (Spanish-speaking individuals or entities) who received IRS notices about underreporting and want to understand their rights and how to stop withholding.
  • Tax professionals, accountants, or advisors serving Hispanic clients or businesses.

It complements the English Pub 1335 but is tailored for native Spanish readers with precise terminology and direct translations of IRS procedures.

Payments Subject to Underreporter Backup Withholding

According to Pub 1335 (SP), withholding applies to payments reported on these forms (when underreporting is confirmed):

  • Form 1099-INT (interest)
  • Form 1099-DIV (dividends)
  • Form 1099-PATR (patronage dividends)
  • Form 1099-OID (original issue discount)
  • Certain payments on Form 1099-G, 1099-MISC, 1099-B, and 1099-K

Payments NOT subject:

  • Wages/salaries
  • Pensions
  • IRA distributions
  • Window transactions (e.g., redeeming bearer bonds)
  • Payments under $10 (if total for the year ≤ $10)

Key Questions & Answers from IRS Pub 1335 Spanish (Translated Highlights)

The 21-question format makes it easy to navigate. Here are the most important translated excerpts:

  1. What is underreporter backup withholding?
    It’s when the IRS requires payers to withhold a percentage from dividends/interest payments because the payee underreported that income on their tax return.
  2. How does a payee become subject to it?
    The IRS sends at least four notices over 210+ days. The final notice triggers payer instructions.
  3. When must payers start withholding?
    Immediately upon receiving the IRS notice, on all applicable future payments to the named payee.
  4. How long must withholding continue?
    Until the IRS notifies the payer to stop or the payee provides a written IRS determination letter (issued after the start notice) proving they are no longer subject.
  5. What is the withholding rate?
    24% for payments on or after January 1, 2018 (with historical rates listed).
  6. Must payers notify the payee?
    Yes—within 15 days of the first withheld payment. The notice must explain the underreporting, the requirement to withhold, and how the payee can obtain an IRS letter to stop it.
  7. How do payers report and deposit withheld funds?
    Report on Form 945 (Annual Return of Withheld Federal Income Tax) and issue Form 1099 to the payee. Deposit per Pub 15 (Circular E) rules.
  8. What if amounts are withheld in error?
    Payers may refund before year-end (if no 1099 issued) and adjust deposits.
  9. What happens if the payee dies?
    Withholding generally stops, as the individual no longer owns the account.

Additional topics cover joint accounts, missing information on IRS notices, address rules, and more.

How to Stop Underreporter Backup Withholding?

The payee must:

  • Fully resolve the underreporting (file amended returns if needed).
  • Contact the IRS for a determination letter confirming they are no longer subject.
  • Provide that letter to all current and future payers.

Payers cannot stop withholding based on the payee’s word alone—they need official IRS notification or the post-start-date certificate.

Tips for Using Pub 1335 (SP)

  • Keep the PDF handy if you receive an IRS CP notice about backup withholding.
  • Payers without an EIN must apply via Form SS-4.
  • Always cross-reference with the latest English Pub 1335 or IRS.gov for any procedural updates, as tax rules can evolve.
  • Spanish-speaking taxpayers can also visit IRS.gov/espanol for related tools.

Related IRS Resources (English & Spanish)

Bottom line: IRS Publication 1335 Spanish is the go-to, free, official Q&A for anyone handling underreporter backup withholding in Spanish. Download it today from the trusted IRS link above and stay compliant while protecting your rights or your clients’ accounts.

This article is for informational purposes only and is based on official IRS publications and resources as of February 2026. Always consult IRS.gov or a tax professional for your specific situation.