Like others, I have done all the right things: reinstalled Sierra, restarted iMac endlessly, removed possibly interfering apps, excluded possibly difficult files and folders, lit a few candles and prayed. Always TM starts, prepares and calculates OK. Then it backs up to validated/repaired/erased/formatted USB drive between 20 and 60 GB and stalls, with little ball spinning endlessly. Interestingly, depending on which files/folders have been excluded from backup, the size of the backup changes, suggesting that there is some file that TM does not like. But of course, I have no way of identifying that file. TM knows but won't tell me. I have given up and am now using 'Mac Backup Guru' which seems to work OK, providing a daily automatic **. I have prepared to downgrade to El Capitan, but it wasn't all that hot either. Also, since installing Sierra, I have changed my email (another nightmare) and accumulated files, settings and apps not backed up under El Capitan. I can't face it.