Dear Tax expert,

I am in India during the tax year 2010, I do not have SSN and ITIN, In the month of march 2010 I sold Adobe shares 61 quantity @35.10 total sale proceeds $2141.10, but the stock broker transferred only $1512.21, my question is rest of the amount $628.89 total amount is with held by IRS? Is this compensation Income? Or Is this backup withholding @28%??
Please help In this regard..

Your broker thinks that you are in the 28% bracket. He will issue a 1099-div. He will send you a copy and one to the IRS> Now not having a TIN or a SS is a small challenge.

Actually the broker will send a 1099-B (not a 1099-Div) to document the sale of the stock and the amount withheld for taxes. You use this information in filling out a tax return to get yor refund from the IRS. And as discussed in the other thread, you will need to get an ITIN in order to file a tax return. See:
https://www.askmehelpdesk.com/taxes/question-regarding-stocks-urgent-help-me-536924.html

You are right. Time for vacation before the tax season.