US Backup-Withholding
Apply 24% backup withholding to flagged payees, keep a per-payee withholding ledger, and build the Form 945 liability worksheet.
Apply 24% backup withholding to flagged payees, keep a per-payee withholding ledger, and build the Form 945 liability worksheet.
Key Features
Backup-withholding flag on each payee (res.partner) with the
Backup-withholding flag on each payee (res.partner) with the four statutory triggers: missing TIN, invalid TIN, B-Notice (first/second), and C-Notice. Start and stop dates control exactly when 24% applies, so the 30-day cure window after a
24% calculator that walks posted vendor payments (cash
24% calculator that walks posted vendor payments (cash basis) or vendor bills (accrual) for a period, identifies the payments made while a payee was subject to backup withholding, and computes the withheld amount on each.
Per-payee withholding ledger
Per-payee withholding ledger — one immutable ledger entry per reportable payment, recording gross amount, rate, withheld amount, the trigger reason, the deposit period, and a deposit/undeposited status. Re-running the calculator reconciles
Form 945 annual worksheet
Form 945 annual worksheet — aggregates the ledger into the Form 945 monthly liability summary (lines M-1 .. M-12 and line 7 total) for monthly schedule depositors, or a Form 945-A style semiweekly liability breakdown, including the lookback
1099 Box 4 reconciliation
1099 Box 4 reconciliation — totals the ledger per payee so the federal income tax withheld you report in Box 4 of each 1099 ties exactly to what you deposited.
Start / stop triggers
Start / stop triggers — collecting a valid W-9 stops withholding; a new B-Notice or a missing TIN starts it. Every change is dated and kept on the payee for audit.
CSV exports for both the payee ledger and
CSV exports for both the payee ledger and the Form 945 worksheet, which you upload yourself to EFTPS / your provider. Nothing is transmitted for you and no certification is required of us (BYOK).
Screenshots
Withholding Ledger
Calculation Runs
Form 945 Worksheet
Why Choose This Module
Backup withholding is one of the most commonly mishandled corners of US information reporting. When a payee has a missing or obviously invalid TIN, or when the IRS sends you a CP2100/CP2100A "B-Notice" or a "C-Notice", you are required to withhold 24% of each reportable payment and remit it. Odoo has nothing native for this. This module makes the whole flow auditable inside Odoo, end to end, without filing anything on your behalf.
Specifications
- Compatible: Odoo 18.0 / 19.0
- License: OPL-1
- Languages: English
- Author: Pokutsoft
- Dependencies: account
- Support: support@pokutsoft.com
Update date: 2026-07-05