I distribute proceeds to property owners and the IRS is requiring me to do backup withholding...?

Where can I find step by step directions of how to do this...how do I get the withholding to the IRS, do I make the check out to the IRS, is there a specific IRS form that goes with it, where do I send the check, how often do I have to do it, etc...Not looking for you to answer all questions, just give me a specific reference or references...I have been to the IRS website and pretty much found instructions for everything but that.