What this notice is about
The 972F Notice is sent to notify Federal Agencies when they have filed information returns with missing or incorrect Payee Name / Taxpayer Identification Number (TIN) information. The agency must take certain actions when they receive this notice.
What you need to do
- Compare the Payees on the list(s) provided to your records. Contact Payees for correct information if needed.
- A Form W-9, Request for Taxpayer Identification Number and Certification can be used to solicit correct information from payees.
- If the payee was listed on a prior CP2100, Backup Withholding may apply immediately.
You may want to
- See Publication 1281, Backup Withholding for Missing and Incorrect Name/TINs (PDF), for information on backup withholding requirements.
- For those information returns listed that are not subject to backup withholding see the solicitation rules in Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs (PDF).
Frequently asked questions
No, the notice advises you to take certain actions, but a response is not required.