Find out what to do if you become subject to a backup withholding "B" program due to a payee failing to furnish their correct taxpayer identification number.

Nov 28, 2025 · Learn how to complete and send an IRS First B Notice. Includes official sample text, Form W-9 instructions, and backup withholding deadlines.

The backup withholding rate is 28%. In addition to backup withholding, you may be subject to a $50 penalty by the IRS for failing to give us your correct name/TIN combination. This notice …

The First B Notice is an important tax document that alerts users to discrepancies between their taxpayer identification number and IRS records. This guide will assist you in completing the …

Jan 23, 2024 · This guide breaks down the different types of “B” notices, what to do if you receive one, and how to avoid getting “B” notices again.

May 11, 2023 · What is a B Notice (i.e., CP2100 or 972CG)? A “B” notice is a backup withholding notice and is sent to a filer of Forms 1099. When a Form 1099 is filed, the IRS undergoes a …

Oct 26, 2022 · With some work and know-how, you can send a 1099 IRS B Notice to your payees well within the fifteen-day period. By following our 1099 IRS B Notice step-by-step guide, you’ll …

Jul 31, 2023 · Payers that issue 1099s to freelance and gig workers (payees) may receive an IRS B notice if the IRS finds mismatches for taxpayer identification numbers (TIN) and/or names in …

There are two “B” Notices -- the First “B” Notice and the Second “B” Notice. You must send the First “B” Notice and a Form W-9 to a payee after you receive the first CP2100 or CP2100A …