First & Second B Notice guide

B Notice Workflow After a CP2100 or CP2100A

Use this timeline to understand the major checkpoints after the IRS reports an incorrect name/TIN combination. Always follow the actual notice and current Publication 1281.

Day 0Compare the CP2100/CP2100A listing with your business records and determine whether the listed name/TIN combination agrees with what you have on file.

Within 15 business daysFirst notice: Publication 1281 says to send the First B Notice, Form W-9, and optional reply envelope. Second notice: send the Second B Notice and optional reply envelope, but do not include Form W-9.

By 30 business daysThe B Notice itself must be dated within the timing in Publication 1281. If an incorrect-TIN payee does not provide the required response, review the requirement to begin backup withholding no later than the applicable 30-business-day point.

Second notice documentationFor a second incorrect-TIN notice within three calendar years, the IRS says the payee generally must provide prescribed validation, such as a copy of the Social Security card for an SSN or IRS Letter 147C for an EIN.

After valid responseUpdate your records. The IRS says not to send the signed W-9 to the IRS. Stop backup withholding within the applicable period after the required certified TIN information is received.

Do not solicit corrected TIN information by telephone as a substitute for the required B Notice process. Publication 1281 describes a written process and the required certification or validation.

IRS sources: Publication 1281 · CP2100 / CP2100A notice guidance

Do you file a corrected information return just because the TIN changed?

Publication 1281 specifically cautions that you generally should not file a corrected information return solely to change the name/TIN combination unless you are also changing the dollar amount reported. Use the current publication and the form instructions before filing a correction.

Use CP2100 Helper IRIS Correction Center

B Notice FAQs

How soon is a First B Notice sent?

Publication 1281 says the First B Notice, Form W-9, and optional reply envelope should be sent within 15 business days from the date of the CP2100/CP2100A notice or the date it was received, whichever is later.

What goes with a Second B Notice?

Publication 1281 says not to send Form W-9 with the Second B Notice. The payee must obtain prescribed validation for the TIN type.

When can backup withholding start after a mismatch notice?

For an incorrect TIN that matches the payer records, IRS guidance says backup withholding must begin on future reportable payments no later than 30 business days after receipt of the notice if the payee does not provide the required response.

When should backup withholding stop after a corrected TIN is received?

The IRS says to stop backup withholding no later than 30 calendar days after receiving the required certified TIN information. Review Publication 1281 for the exact situation.

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