Initial
Request the TIN when the account, relationship or transaction is established, unless the filer already has and uses that TIN for the payee.
TIN solicitation guide
Initial and annual TIN solicitations: build the follow-up calendar before year end.
Understand the general missing-TIN sequence, how IRS mismatch notices change the workflow, and why documentation matters for reasonable cause.
The general missing-TIN sequence
First annual
If still missing, generally solicit by December 31 of the opening year, or January 31 when the relationship was established in December.
Second annual
If still missing, make the second annual solicitation after the first period and by December 31 of the next calendar year.
Document
Keep dates, method, returned mail, responses and the corrected record.
Incorrect TINs follow a different path after IRS notice
When CP2100 or CP2100A identifies a name/TIN mismatch and the IRS listing agrees with the payer's records, Publication 1281 directs the payer to the First or Second B Notice workflow. The payer generally has 15 business days from the notice date or actual receipt, whichever is later, to send the appropriate B Notice.
Do not blur that process with ordinary vendor reminders. The First and Second B Notices have specific content and different documentation requirements.
Reasonable cause is about process, not just the final number
Publication 1586 explains how solicitations fit into the reasonable-cause framework for missing and incorrect TINs. A filer that cannot show the required steps may have a harder time establishing that the failure resulted from circumstances beyond its control and that it acted responsibly.
Use a calendar, but keep the rule source beside it
A spreadsheet or calculator can help organize dates, but it should not replace the governing instructions. Store the citation or rule source with the workflow so staff know why the reminder exists and when a special form-specific rule overrides the general schedule.
Initial and annual TIN solicitations: build the follow-up calendar before year end. FAQs
How many TIN solicitations are generally required for a missing TIN?
Publication 1586 describes an initial solicitation and, if the TIN remains missing, a first annual and second annual solicitation under the general rules.
What is the December exception for the first annual solicitation?
If the relationship is established in December, the general first annual solicitation deadline moves to January 31 of the following year instead of December 31.
Does a CP2100 notice use the same timeline?
Incorrect-TIN notifications under CP2100/CP2100A use the B Notice rules in Publication 1281, including a 15-business-day notice period when the IRS listing agrees with the payer's records.
Do special solicitation rules exist?
Yes. Some information-return programs, including certain 1098-series reporting, have specific solicitation rules. Always check the form-specific instructions.
Why keep proof of the solicitations?
Documentation can matter when a filer needs to show it acted responsibly and seeks reasonable-cause relief for a missing or incorrect TIN.
IRS sources: Publication 1586 · Publication 1281
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