Final answer:
TPAR should have the total amount paid to each contactor for providing services. The numerator, representing the total amount paid, should be larger than the denominator, representing the amount received by the contractor after any withholding.
Step-by-step explanation:
The TPAR (Taxable Payments Annual Report) should have the total amount you paid to each contractor for providing services. If a withheld amount is present, it should be included. The numerator (the part of the fraction above the line) should be larger than the denominator (the part of the fraction below the line) because it represents the total amount paid, which includes both the service amount and any amount you may have withheld. For example, if you paid $2000 for a service and withheld $200 for tax purposes, your numerator would be $2000 (total paid amount) and your denominator would be $1800 (amount received by the contractor after withholding).
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