Understanding your CP2100 or CP2100A Notice

What this notice is about

The payee's name and taxpayer identification number (TIN) on your information return is missing or doesn’t match our records.

You may need to begin backup withholding on these payee accounts if you haven't already done so. You should begin backup withholding immediately if the payee refuses or fails to provide a TIN, or if the TIN provided is obviously incorrect (not 9 digits or contains something other than a number). The CP2100 and 2100A notice includes a list of missing, incorrect, or not currently issued payee TINs.

What you need to do

For missing or obviously incorrect TINs:

Begin backup withholding immediately if you haven’t already. Most of the time, when a payer makes a payment to a payee who didn’t supply their TIN or supplied an obviously incorrect TIN, the payer must backup withhold when they make the payment. You must make up to three requests for the TIN (initial, first annual, second annual) to avoid a penalty for not including a TIN on the information return.

For incorrect TINs that don’t match the name or TIN on IRS records:

Compare your payee records to the notice list. If the notice and your records match, send the appropriate "B" notice to the payee. If the notice and your records don’t match, this could be because of a recent update, an error in the information you filed, or an IRS processing error. If this has happened, you only need to correct or update your records.

Note: Don’t call or write us to say you've made the correction to your records.

You may want to

Check that your mailing address is correct and up to date with us, so you’ll receive your CP2100 or CP 2100A notice. We mail these notices to your address of record. If you need to update your address, please file Form 8822-B, Change of Address or Responsible Party – Business.

Frequently asked questions

We issue a CP2100 when the payer has filed 50 or more incorrect information returns with errors. We issue a CP2100A when the payer has filed less than 50 information returns with errors. The information and instructions on the CP2100 notice and the CP2100A notice are the same. The only difference between the notices is the number of information returns with errors included with the notice.

We issue CP2100 and CP2100A notices twice a year, in October and the following April.

Yes, you can call 866-455-7438 (toll-free) or 304-263-8700 (not toll-free) between 8:30 a.m. and 4:30 p.m. ET, Monday through Friday, and follow the system prompts to request a copy.

Find guidance in Publication 15, (Circular E), Employer's Tax Guide PDF. The current backup withholding rate is 24% of payments you make to a payee. You must report the backup withholding you collect by filing Form 945, Annual Return of Withheld Federal Income Tax PDF. When you file Form 945, file using the same name and employer identification number you used to file the information returns showing backup withholding. If your business uses a paying agent, don’t put their name on Form 945.

You must backup withhold from every payment you make to a payee who didn’t supply you with their TIN or supplied an obviously incorrect TIN. This is true unless you had the TIN when you made the payment and failed to include it on the information return, or the TIN was deleted from the information return during the filing transmission process. If you didn’t backup withhold when you made payments to these payees, begin backup withholding immediately and ask for their TIN, even if it was a one-time payment. You must continue to backup withhold on any payments you make to the payee until you receive their TIN. See Publication 1281 for additional information. You will deposit this backup withholding under the monthly or semi-weekly schedule. See Publication 15 for detailed depositing information.

If the TIN showing on CP2100 or CP2100A matches your records, immediately send the appropriate “B” notice to your payee. If the payee doesn’t respond, you must begin backup withholding from any future payments you make to them no later than 30 business days after you received the CP2100 or CP2100A notice. When the payee sends you their TIN, you must stop backup withholding on any payments you make to them no later than 30 calendar days after you receive their TIN. See Publication 1281 for additional information. Deposit the backup withholding under the monthly or semi-weekly schedule. See Publication 15 for detailed depositing information.

Payers of most Forms 1099 can apply to use the IRS TIN Matching program.

No, don’t send this information to us or contact us to say you have the correct TIN. Correct your records and stop backup withholding on future payments to that payee.

Yes, you can call 866-455-7438 (toll-free) or 304-263-8700 (not toll-free) between 8:30 a.m. and 4:30 p.m. ET, Monday through Friday.

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