itonewbie
Level 15

Sounds like the mother never turned in the W-9 they requested.  If that is the case and the mother is, indeed, a US citizen, green card holder, or resident alien, you'd report the income as you would normally and give the mother credit for the backup withholding.

In case the mother is resident of a treaty country, however, please come back and provide more details.

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Still an AllStar
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