CP2100 / CP2100A Helper
Choose the kind of TIN problem on the IRS listing and whether this is the first or second incorrect-TIN notice for that account. The helper organizes the response steps to review.
✓ No taxpayer data is entered or transmittedWhat does the notice show?
Use the actual CP2100/CP2100A notice and current Publication 1281 as the controlling instructions. This tool does not replace the notice.
What the IRS says these notices mean
CP2100 and CP2100A identify payee TINs that are missing, obviously incorrect, not currently issued, or do not match IRS records. The IRS says the two notices contain the same type of instructions; the difference is the number of information returns with errors included in the notice.
IRS sources: Understanding CP2100/CP2100A · Publication 1281
CP2100 / CP2100A FAQs
What is the difference between CP2100 and CP2100A?
The IRS says the notices contain the same type of information and instructions. CP2100 is used when a payer filed 50 or more information returns with errors, while CP2100A is used when fewer than 50 returns have errors.
When are CP2100 and CP2100A notices issued?
The IRS currently says these notices are issued twice a year, in October and the following April.
Do I send a corrected information return when I receive a B Notice?
Publication 1281 states that a corrected information return should not be filed solely to change a name/TIN combination unless you are also changing the dollar amount reported. Follow the current publication for your situation.
Does a First B Notice include Form W-9?
Yes. Publication 1281 describes sending the First B Notice with Form W-9. The Second B Notice uses a different validation process and does not include Form W-9.
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