Initial solicitation
Request the TIN when the relationship is established, subject to the specific reporting rule.
Free deadline planning tool
TIN Solicitation Timeline Calculator
Calculate general Publication 1586 dates for a missing TIN and estimate CP2100 / B Notice business-day deadlines.
General missing-TIN solicitation timeline
General Publication 1586 planning only. Special solicitation rules can apply to specific forms and payment types.
CP2100 / CP2100A timing
If an incorrect name/TIN notice matches your records, Publication 1281 uses business-day deadlines for the B Notice and backup withholding.
Business-day calculations include weekends and common U.S. federal holidays, but treat the result as a planning estimate and confirm against the notice and current Publication 1281.
First annual
If the TIN remains missing, make the first annual solicitation by the general year-end deadline.
Second annual
If still missing, make the second annual solicitation within the following year's general period.
Keep records
Document when and how the requests were made so you can demonstrate the process later.
TIN solicitation timing FAQs
When is the initial TIN solicitation generally made?
Publication 1586 states that the initial solicitation is generally made when the account is opened or the relationship or transaction is established, unless the filer already has and uses the payee's TIN for all accounts.
When is the first annual solicitation for a missing TIN?
Under the general Publication 1586 rule, it is due by December 31 of the year the relationship begins, except a relationship established in December generally uses January 31 of the following year.
When is the second annual solicitation for a missing TIN?
Under the general rule, it is made after the first annual solicitation period and by December 31 of the calendar year immediately following the year the relationship was established.
How quickly is a B Notice sent after CP2100 or CP2100A?
Publication 1281 says the payer has 15 business days from the date on the notice or actual receipt, whichever is later, to send the appropriate B Notice when the notice and payer records agree.
Do all information returns use these exact general solicitation rules?
No. Some programs, including certain 1098-series reporting, have special solicitation provisions. Use this calculator as a planning tool and review the form-specific instructions.
IRS sources: Publication 1586 · Publication 1281
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