Amounts subject to withholding and taxes withheld are reported to payees and the government annually. Procedures vary for obtaining reduced withholding tax under income tax treaties. Dividends tax is considered a form of Withholding tax. Many taxpayers are subject to withholding taxes when they receive income. Such levies are generally referred to as withholding taxes. Form 1042-S payments are subject to withholding. This is similar to the withholding exemptions certifications found on Form W-4 for employees. Most developed countries operate a wage withholding tax system. Other penalties included fines, the withholding of prize money, and player transfer bans. In both instances Idema accused the U.S. government of deliberately withholding information. This prohibits things like workplace lockout, withholding payroll and firing. Another purpose of Form W-9 is to help the payee avoid backup withholding. This included video recordings of guards beating Browder, withholding food, and denying medical treatment. Davis claimed that Appleton was withholding his full royalties. FIFA is also withholding Warner's pension.