TIN compliance guides
128 long-form guides covering the whole loop, from the W-9 to the penalty notice. Grouped by the situation you are in, in the order you meet them. Guides tagged IRM are built from the Internal Revenue Manual, the procedures the IRS gives its own staff, and sit under their subject; the filter shows only those.
No guides match that. Try fewer words, or search the whole site.
Start here
What TIN compliance actually means
The full loop from W-9 to penalty notice, and why TIN matching is one step, not the whole job.
IRS TIN matching: how it works, how to apply, and what the result codes mean
What the IRS compares, what the nine result codes mean, and why a mismatch is not always the vendor's fault.
W-9 solicitation requirements that protect you from penalties
Initial, first-annual and second-annual solicitations, and the records that prove you made them.
Which e-signatures the IRS accepts from a payer
W-9 and W-8 systems, the approved methods for Forms 8655, 2678 and 8973, why e-signed 2848s bounce, the 94x PINs, and scanned signatures on penalty responses.
Single-member LLC or sole proprietor: which name goes on the W-9?
The root cause of most TIN mismatches, explained for payees and for the AP team that has to fix it.
The year-round TIN compliance checklist
Onboarding, quarterly, pre-filing and post-notice tasks on one page.
How to verify a vendor exists: W-9, TIN match, state register, sanctions and exclusion screens
Six steps in the order that saves rework: the W-9 and the IRS match, the formation state's business register, OFAC and SAM.gov, the Medicaid exclusion lists for healthcare payees, the FMCSA record for carriers, and what to keep in the file.
CP2100 and B-Notices
IRS CP2100 notice and the B-Notice: what to do, step by step
The 15-day and 30-day clocks, when not to send a notice, and the second-notice rule that trips up most payers.
A CP2100 with 47 names: what happened, day by day
One notice season at a mid-sized company, from logging the notice to the 972CG eighteen months later, with where the hours went.
Your CP2100: what the IRS will and will not do with it
No way to contest it, no record that you got it, destroyed if undeliverable, recreatable for four years, and the script rules the IRS gives its own staff on first and second notices.
The C-Notice: CP543, CP544 and when the IRS tells you to withhold on a payee
How a payee ends up on backup withholding for under-reporting, what the payer of interest or dividends has to do, the October 15 stop cycle, and the letters that end it.
Calling the IRS about a 1099 notice: what the assistor can and cannot do
The script behind the 866 line: what can be verified and when, per-EIN authorizations, the Access Key EIN, recreates, and which number handles what.
What happens to your letter at the IRS: the 30-day clock, interim letters and Form 4442
The 14-day control, the 30-day final or interim reply, the 60-day promise in Letters 2645C and 2644C, Letter 86C transfers, what is not correspondence, the date the IRS quotes back, Form 4442 limits.
Backup withholding and Form 945
Backup withholding at 24%: when it starts and when it stops
Triggers, deposits, Form 945, and how to stop withholding once a TIN is fixed.
The IRS program that bills you 24% on every 1099 with a blank TIN
Since 2022 a dedicated IRS unit works straight off filed 1099s: no TIN, no Form 945, Letter 6112. What it accepts, what it rejects, and the one document that ends it.
How the IRS selects backup withholding cases: the robot that reads your 1099s
The 2025 IRS robot that compares about 100,000 TINs at a time to pick payers for backup withholding letters, the data it reads, and what to fix.
The backup withholding examination, as the IRS runs it
What the examiner pulls before the first meeting, why worker classification is decided first, how your solicitation dates fix the amount, Form 4668-B, and the Forms 4669 and 4670 that reduce it.
The 1099 check inside every IRS audit
Required filing checks: what the examiner must verify about your information returns, the lines that point to a 1099, missing forms, and backup withholding as an alternative position.
Form 4669 and 4670: when the payee already paid the tax
How to build a package that ties to the IRS's list, the rejection checklist, what it abates and what it never does, and what signing one means for the payee.
The trust fund recovery penalty on backup withholding: who pays when the business does not
For a Form 945 the penalty is 100% of the tax, assessed against the people who decided which creditors got paid. Who is responsible, what willful means, Letter 1153, and the installment agreement that defers it.
Form 945-X timing
File and pay before the next January 31 for an interest-free adjustment, and what happens to an adjusted return filed near the end of the statute.
The averaged FTD penalty
CP 207, the Form 945-A repair, and why the IRS averages your deposits when it cannot see them.
A second Form 945 for the same year
Duplicate, supplemental and superseding returns, and which one the IRS will process.
Deposit applied to the wrong form or year
Credit transfers, the letter to send, and how interest and penalties are recomputed once the money moves.
Unfiled Form 945
Why the IRS cannot prepare one for you under 6020(b), and what it does instead.
Where is my Form 945 refund?
The IRS's research timetable, tax offsets, Treasury offsets, and tracing a lost check.
Form 945 inside the IRS
The campus Code and Edit rules: unprocessable conditions, the line-2 trap, Letter 21C, and the e-file signature methods.
A payee will not give you a TIN: what courts and Counsel have said about paying anyway, withholding, and holding the check
Withholding discharges the debt (Conseco, Pitz), holding the payment is a default (Elmen, Klee), a TIN as a condition of doing business (Seaworth), the payee's refund limit (Peretz), and Quezada with the IRS nonacquiescence.
TE/GE exams of nonprofits and governments as payers
What a TE/GE examiner checks on 1099s and W-2s: CP2100 recreates at case build, Form 990 lines, delinquent returns, Letters 5005 and 5005-P, the $0 penalty record and reclassification cases.
Form 1099 reporting by federal agencies: services paid to corporations, Form 8596 and backup withholding
Federal executive agencies report services payments to corporations on 1099-NEC, file Form 8596 for contracts over $25,000 and backup withhold from corporate vendors. Rev. Rul. 2003-66 and the IRS's training for agency payment offices.
Notice 972CG: the penalty and the response
IRS Notice 972CG: how the penalty is computed and how to get it waived
The 2026 per-return amounts, the 45-day response window, and what a reasonable-cause statement has to prove.
How the IRS actually judges a 972CG response
The examiner's checklist from the Internal Revenue Manual: the two questions, the email-solicitation trap, why First Time Abate does not apply, and the one-penalty cascade.
Why First Time Abate will not fix your 1099 penalty: the relief order and the five questions
FTA excludes Form 1099 series penalties by name. The four relief categories in order, the examiner's five questions, the four review factors, and the explanations the handbook pre-judges.
Automatic penalty relief (AEP) for Form 945
The 2026 program that replaces First Time Abate: which returns and penalties it covers, the three-year test, and why a 972CG is still excluded.
Intentional disregard: how the IRS decides
The three-element test, the four questions examiners ask, why volume itself is evidence, the cost-of-compliance memo trap, and the uncapped formula for paper filing.
Penalties with no reasonable-cause defense
Which information-return penalties the IRS will not abate for cause, and what is left to argue.
When the IRS reads your next year's filing
For the payer with a 972CG last year: the pattern rule, the declining-error-rate test, how the examiner answers the prevention question for you, and how to document the improvement.
IRP closing agreement for a mass 1099 error
The pattern agreement that settles a systemic 1099 error without corrected returns: payees relieved from amending, 6721/6722 satisfied, and a 28% compliance fee if you come forward.
After assessment: disputes, statutes and collection
Installment agreements for business tax balances: Forms 941, 945 and 940, and 1099 penalties
How a business pays the IRS over time under the 2026 IRM 5.14: Simple Payment Plans, the $25,000 Business Trust Fund plan, Form 433-B, user fees, the TFRP and default.
Collection due process for payers: the hearing before a levy and after a lien
Letter 1058, LT11 and Letter 3172, the 30-day windows, Form 12153, equivalent hearings, what a business can raise after a 972CG appeal, and Tax Court review.
Federal tax lien on a business balance: filing, release, withdrawal and what your bank sees
When the lien arises, what the NFTL does to lenders and suppliers, release within 30 days, withdrawal under IRC 6323(j), discharge and subordination, and Letter 544.
After the denial: Letter 854-C, reconsideration and appeal
One-shot reconsideration, the 2848-not-8821 rule, the two-year refund clock, the supervisory-approval point, and what a CP15 without a letter means.
After Letter 854-C: your 972CG penalty in IRS Appeals
Ogden Campus Appeals, the 45/75/90-day clocks, the rule that Appeals will not ask you for documents, the eight-question memo, hazards-of-litigation splits, and the refund-suit route.
Form 843: claim or abatement
Why the same form does different things on a paid and an unpaid penalty, and which boxes the IRS reads.
Abatement request vs. refund claim
The two routes to removing a 1099 penalty, plus audit reconsideration as the third, with the IRS's own handling times.
Doubt-as-to-liability offer
Form 656-L on a penalty you believe is wrong: no fee, no deposit, and two statutes it starts.
Taxpayer Advocate
When a stuck penalty, 147C or refund qualifies for TAS, and what Form 911 needs to say.
Interest on penalties and Form 945
Start dates, the 21-day rule, and why interest on an employment tax is not abatable for IRS delay.
Statute of limitations
Three clocks: assessment, refund and collection, for 972CG penalties and Form 945, and how examiners track them.
Form SS-10: extending the statute
When the examiner may ask, the three rights you must be told, restricted consents, and what happens if you decline.
Reading a business account transcript
The transaction codes behind a penalty, a Form 945 balance, a freeze and a refund that went elsewhere.
Form 8596 and the federal contractor indicator
After an agency reports your contract: the indicator on your account, the levy at up to 100 percent of federal payments with the hearing afterward, and the zero-tolerance tax check before an IRS award.
Payees, workers and third parties
Your 1099 caused a payee's CP2000: what the IRS tells you to send
The help-desk script for a duplicated, overstated or wrong-TIN 1099: the corrected return, the six required elements of the letter of explanation, and the payee's 30-day clock.
Why a correct 1099 still triggers a CP2000 for your payee
How the underreporter match reads your 1099: corrected-return linking rules, paper-vs-electronic duplicates, name-line words that stop the match, the Payer Agent file, the $500 BWH trigger.
Driver referral fees and Form 1099
Why payments by clubs and restaurants to taxi, limo and tour drivers for bringing in patrons are not tips, and how to report them.
The business underreporter program: Letters 2531 and 2030, and how your 1099s are matched to a Form 1120
Which 1099s are deleted before a notice, why a corrected 1099 may not cancel the original, 1099-K as gross, the notice clocks, Letter 4552C to the payer, and no First Time Abate.
Letter 2625-C
The payer verification letter in a payee's underreporter case: what to confirm and how to answer.
IRS asking about a payee
Third-party contacts, what a payer must answer, and the records a summons can reach.
Your 1099 in a payee's audit
When the examiner must come back to you: IRC 6201(d), fraud cases, forms unusual on their face, the $100,000 rule, Portillo, and the refund-hold Letter 6255C.
Reported on Form 3949-A for not filing 1099s
How the IRS screens the tip: the PMFOL lookup that marks a 1099 allegation invalid, where valid referrals go, and why worker classification complaints go forward regardless.
Form 211: whistleblower claims against a payer
How the IRS handles an award claim about your 1099s, backup withholding or payroll: Form 211 vs 3949-A, the $2 million and 15 to 30 percent rules, what counts as proceeds, and why you never hear about it.
When the IRS contacts your customers and vendors
Letter 3164, the 45-day wait and the one-year window, how contacts are recorded, the Letter 3173 list you can request every 90 days, the seven exceptions, and the IRS calling you about a payee.
When a payee sues over a 1099: IRC 7434 and what the courts have made of it
The forms the private remedy covers (and the 1099-C, 1099-K and 8300 it does not), filed versus unfiled, the amount-versus-misclassification split, willfulness, the $5,000 floor and what to do with a demand letter.
A summons for a payee's records: what a payer must produce, and when
When a verification request becomes Form 2039: the notice to the payee and its exceptions, the 23-day wait, the 20-day petition to quash, the duty to assemble and produce, and the certification that protects the payer.
A levy on a vendor you paid
Forms 668-A and 668-W served on the payer: what is attached, for how long, and the penalty for ignoring it.
ITINs on W-9s and 1099s: format, expiry, revocation and what still matches
Which 9xx numbers are ITINs, ATINs or IRSNs; why a 1099 never keeps an ITIN alive; expired versus revoked and TIN matching; CP 565 to CP 574; the letter a payee needs from you for a W-7.
Foreign payees, screening and cash
Foreign vendors: W-8 instead of W-9, and what Form 1042-S means
How to tell a foreign payee from a U.S. one, which W-8 to collect, 30% chapter 3 withholding and treaty claims, and why a foreign vendor on a CP2100 is a filing error.
W-9 for international vendors: who signs one, who gives you a W-8 instead
Only U.S. persons sign a W-9. Foreign companies, U.S. LLCs with foreign owners, U.S. citizens abroad and foreign-owned U.S. companies, case by case, and what to do when a foreign vendor sends a W-9 anyway.
Chapter 3 withholding for payers who are not banks: who is foreign, what is U.S.-source, and what to withhold
The three questions behind every payment to a foreign person, the source rules, the 30% rate and its exceptions, the presumption rules, deposits, and Forms 1042-S and 1042.
Accepting a tax treaty claim: what the payer checks before applying a reduced rate
Residence, beneficial ownership, limitation on benefits, the TIN requirement, reason to know, how long a claim lasts, and what happens to the payer when the claim was wrong.
Form 1042-S for 2027: the new income codes
Income code 15 is split into pensions, annuities, alimony, insurance premiums and social security benefits on the draft 2027 form.
FATCA (chapter 4) for ordinary payers: when it applies to a vendor or licensor, and when it does not
Withholdable payments and the excluded nonfinancial payments, active and passive NFFEs, substantial U.S. owners, GIIN checks, and how chapter 4 and chapter 3 meet on Form 1042-S.
FIRPTA withholding: Forms 8288, 8288-A and 8288-B
The buyer as withholding agent: the 15%, 10% and zero rates, the W-9 that ends withholding, the 20-day filing, stamped Copy B, missing seller TINs, and the withholding certificate as Ogden processes it.
How the IRS examines a payer's foreign vendors: W-8s, presumption rules and the Form 1042 clock
The three-step vendor-file sweep, the W-8 checklist and U.S. indicia, the 24% or 30% presumption fork, the late-W-8 cure at 30 days and one year, validity periods, and the Form 1042 deposit schedule.
What happens to a paper Form 1042-S inside the IRS: Ogden's Code and Edit rules
Only Copy A counts, a 1042-T without Copy A is destroyed with no letter, recipient TINs equal to your EIN or repeating digits are deleted unresearched, two income codes become one, new 2026 codes.
Why the IRS rejected your e-filed Form 1042: every F1042 business rule in plain English
The 16 Form 1042 MeF business rules translated into the lines they test (62, 63, 64, Section 2, the monthly totals) with the fix for each, plus the general MeF rules that catch first-time and foreign filers: EFIN, name control, duplicates, test EINs.
Getting an EFIN to e-file Form 1042: the ITIN, SSN and foreign EFIN routes
Who must e-file Form 1042, and the three IRS tutorials for getting an EFIN: a responsible official with an ITIN (Large Taxpayer option), one with an SSN, or a foreign EFIN held by a U.S. provider in your business-related group.
Sanctions screening for payers: the lists, the 50 Percent Rule, and what 295 OFAC enforcement actions show
Who must comply, the SDN and Consolidated lists, the 50 Percent Rule in OFAC's words, the compliance framework's five components and ten root causes, what the enforcement record shows, and screening, match handling, records and penalties in an AP workflow.
OFAC sanctions screening for vendor payments: lists, fuzzy matches, false positives and records
Who must comply, the SDN and Consolidated lists, which vendor fields to screen and when, how OFAC's search tool scores a name, OFAC's six steps for a potential match, and how a program is weighed.
The OFAC 50 percent rule for vendors: when an unlisted supplier is blocked through its owners
The rule in OFAC's words, aggregation across blocked owners and programs, OFAC's indirect ownership examples, control versus ownership, and what OFAC says about ownership due diligence.
Blocked or rejected vendor payment: OFAC reporting, the annual report, blocked accounts and records
When to block and when to reject, the 10-business-day reports through ORS, the September 30 annual report, interest-bearing blocked accounts, releases, 10-year records and published penalty figures.
Adverse media screening for vendors: what to search, how to judge a hit, and what to keep
What bank examiners, the Justice Department and the Wolfsberg Group say, which vendors to search, search strings that actually work in Google, telling a match from a namesake, and the record to keep.
Form 8300: the information return you file within 15 days of taking cash
Who files, the $10,000 and related-transaction rules, what counts as cash, the 15-day deadline, the January 31 statement, the two-solicitation TIN safe harbor, penalties, statutes and the exam.
Letter 5904C and the 1042-S matching program
How the IRS compares your 1042-S Copy A with your payee's 1040-NR before a refund: seven checks, reason codes 165 to 169, the escrow box, masked TINs and the 180-day interest-free period.
Section 1446 withholding inside the IRS: Forms 8804, 8805 and 8813
How the IRS processes a partnership's 1446 filings: due dates, what stops an 8804, Form 8805 Copy A, how credit lines 6a to 6g are checked, TPNCs 01 to 03, Schedule A, and the partner's 8805.
Payroll and employment tax
Employee or contractor? Worker classification for payers, and what each answer means for your filings
The IRS's behavioral, financial and relationship test, statutory employees and nonemployees, W-2 and 941 versus 1099-NEC, what IRC 3509 charges when you get it wrong, and section 530, VCSP and Form SS-8.
Form 941 deposits and the failure-to-deposit penalty: schedules, Schedule B, designation and relief
Monthly or semiweekly, the $100,000 rule, EFTPS cutoffs, the 2 to 15 percent tiers under IRC 6656, the averaged penalty from a bad Schedule B, 90-day deposit designation, and first-time, AEP and bank error relief.
Employment tax examinations as the IRS runs them: selection, section 530, the CSP offer, Letter 950 and Letter 3523
IRM 4.23 from referral to Tax Court: how cases are selected, why section 530 is tested first, the mandatory CSP offer, IRC 3509 rates, Letters 950-C and 950-D, and the 90-day Letter 3523 under IRC 7436.
CAWR: how the IRS reconciles your W-2s against Forms 941 and 945
Two programs, four matched fields, where Form 945 and 1099-R withholding enter, Letters 98-C and 99-C, the 45-day clock and status 91, PRN 549 and 550, no First Time Abate, and what to send.
Reporting agents, payroll providers and your Form 945: what Form 8655 does and does not cover
What a reporting agent may and may not do, the Form 945 RAF trap and eight rejection reasons, the REVOKE procedure, who is liable when a provider fails, warning signs, and victim relief.
A worker filed Form SS-8 against your company
Letter 5367 and the 45 days, what silence does, how Brookhaven decides, the letters, publication under IRC 6110, why section 530 is not considered, and the examination lead.
Why a late 1099-NEC can turn a contractor into an employee: section 530 and the reporting-consistency test
The examiner's first step in a worker-classification exam is whether your 1099s were filed on time. The three tests, the safe havens, and the backup withholding that follows a failure.
The Classification Settlement Program and the VCSP: what timely 1099s buy you
When section 530 fails, the examiner must offer a settlement, but only for years with timely 1099s. The no, option, 100% and 25% offers, what CSP excludes, and the VCSP three-years-of-1099s test.
Worker classification and backup withholding in IRS Appeals
The three kinds of issue, IRC 7436, section 530 and the burden shift, the 100% and 25% CSP offers, Forms 4669 and 4670, the Form 2504 family, and when interest starts.
Entities and EINs
The EIN responsible party and Form 8822-B: who it is, the 60-day rule and nominees
Who the IRS treats as the responsible party behind an EIN, the 60-day duty to report a change on Form 8822-B, why nominees are not allowed, and how the record controls who can get a Letter 147C.
When a business needs a new EIN, and what it means for your 941s, W-2s, 1099s and vendor records
The IRS tables for sole proprietors, corporations, partnerships, LLCs, estates and trusts, where Publication 1635 is out of date, and how a new EIN flows through payroll returns, 1099s and vendor files.
Closing or reactivating an EIN: deactivation, final returns, duplicate EINs and old numbers
An EIN cannot be canceled. What the IRS needs to close the account, why it waits for final returns, how it reactivates an inactive EIN and resolves two EINs, and what a payer sees.
Vendor name change, merger or new EIN: why the TIN match fails and when to retry
A new EIN posts on a weekly cycle, a name change waits for Secretary of State verification and a 147C, and a merger survivor keeps its EIN. What to ask for and which name to file under meanwhile.
Business name change checklist
The entity unpostable problem: how a name change breaks the EIN match and how to fix it in order.
Someone filed 1099s or W-2s under your EIN: business identity theft, as the IRS works it
Mixed entity, fraud or identity theft; when Form 14039-B is and is not needed; the 30 and 120-day clocks; entity locks; the new-EIN rule; and the gap: nothing voids the fraudulent 1099s.
Business Tax Account: the Designated Official rules
Who can hold the role by entity type, the CP 311 PIN sent to the address of record, the W-2 check, Designated Users, and the features only the DO has.
Filing, processing and deadlines
Treasury Tipped Occupation Codes (TTOC): what each code covers and where it goes
The new occupation code on 2026 W-2s and 1099s: which box, the two-code and 000 rules, the 2025 relief, what the IRS has not answered, and all 71 codes.
The TCC lifecycle: getting, keeping and losing your transmitter code
Two Responsible Officials, continuous SSA and OFAC checks, the 30-day replacement rule, two-year dormancy, one TCC per EIN, and the FIRE retirement date.
IRS access for offshore and foreign teams: TIN Matching, IRIS and the Foreign Filer TCC
Every IRS login needs a verified person with an SSN or ITIN. What that means for TIN Matching, IRIS TCC roles, the new Foreign Filer TCC and IDES, and Form 1042 when your AP team works abroad.
The e-file waiver, as the IRS decides it
The eight Form 8508 reasons, the two-quote rule, the prior-waiver trap, the four informal arguments examiners accept, and why an extension can silently fail to protect you.
What happens to a paper 1099 inside the IRS
Which boxes are never read, which returns are silently deleted, how names are keyed, and why a correct paper 1099 can still come back on a CP2100.
Letter 4204: the TE/GE compliance check of W-2s and 1099s
Not an audit, and the examiner may not ask about books or worker status. What the check does look at, the certified-letter clock, and delinquent returns.
Letter 5699: missing Forms 1094-C and 1095-C
The IRC 6056 non-filer inquiry: the four answers, the EIN rule for returns a parent or payroll provider filed, Letter 5698, and the penalty case.
Paper 1099 filing checklist
What survives IRS intake at the campus, and what gets a return bounced.
Your Form 1096 can silently fail: unpostable codes 501 and 503
The payer record behind your 1099s is corrected or voided without notice when the name control or TIN does not match; electronic filers are voided sooner; the window closes in November.
What the IRS sees when it pulls up your 1099: the IRPTR screen
The IRS transcript screen field by field: ten-year retention and the January 1 purge, eight TIN DESCRIPTION values, the corrected-payer-TIN flag, why corrections sit beside originals, payer research.
What the IRS sees about you on PMFOL: the Payer Master File screen
The five-year window, YEARS WARNED and YEARS PENALIZED, the three penalty columns, paper or electronic per transmittal, and the backup withholding counts behind every CP2100.
The TIN Matching program, as the IRS runs it
Who qualifies and how it is checked, the four roles, the resubmit trap, the 96-hour lockout, the proximal-match rule, and the deletion clock on your results.
When the IRS processes your 1099s
Campus completion dates, the two CP2100 runs each year, and what the gaps mean for a late filer.
Disaster relief and 1099 deadlines
What a FEMA declaration postpones, and the two things it does not: information returns and deposits.
Letter 1865-C
Unprocessable paper 1099s and the 45-day rule for refiling without a late penalty.
Paper Form 8809
What happens to an extension request at Ogden, and the action codes that come back.
Form 10301
Opening the encrypted CP2100 or 972CG disc, and what to do when it will not open.
What your 1099s tell your state
The IRS data exchange extracts: 1099-NEC data to state workforce agencies every June, the full information return file two years behind, nonresident payees to the payer's state, and levy sources.
When the IRS is the payer: its own 1099-INT, 1099-MISC and 1099-C
The IRS reports refund interest on 1099-INT, whistleblower awards on 1099-MISC regardless of offsets, and unrecoverable erroneous refunds on 1099-C or 1099-MISC, filed to the same Pub 1220 rules.
Regulations, Counsel and oversight
Treas. Reg. 301.6724-1
The reasonable-cause regulation paragraph by paragraph, including the certified-W-9 safe harbor.
1099 penalty cases and IRS rulings
Thirty court decisions and Chief Counsel rulings on reasonable cause, intentional disregard, procedure and backup withholding, each with the lesson for a payer.
Treas. Reg. 31.3406
B-Notice timing, the W-9 you can rely on, exempt payees and the awaiting-TIN rule.
Chief Counsel memoranda
PMTA 2023-03 on the CP2100 and prior liability; CCA 200941012 on intentional disregard.
What Chief Counsel has said about 1099 penalties and backup withholding: eight questions, the IRS answers
Intentional disregard, the assessment period, reasonable cause, backup withholding after a CP2100, W-9 reliance, payments to LLCs, the Form 1099-K platform rulings, 1042-S TINs, Form 8300 and worker classification, each answered from the IRS's own written determinations.
TIGTA findings
$13.3 billion not withheld by 182,075 payers, and the compliance group the IRS created in response.
What the inspectors found: TIGTA and GAO on information reporting, backup withholding and TINs
52 oversight reports from 1988 to 2026 digested for payers: backup withholding and Form 945 matching, IRIS and FIRE, 1099-K, ITINs, EINs and EFINs, SS-8 and section 530, Form 1042 reconciliation and digital assets, with the figures and the IRS's answers.
Information reporting by the numbers: what the IRS publishes about the 1099 system, and what it means for a payer
The Data Book, Publication 6961 and tax gap figures: 4.5 billion returns a year, 1 percent misreporting with a 1099 and withholding against 55 percent without, 50,669 Forms 945, the end of paper, and the penalty table that hides the 1099 penalties.
For payees
Got a B-Notice or a backup-withholding question?
Five short pages written for the person on the other side: what a B-Notice means, why a payment app says your TIN does not match, whether withholding applies to you, how to fill out a W-9, and how to find a company’s EIN.
Looking for a number or a date? See the 2026 figures and the compliance calendar. Not sure which notice you have? Try the notice decoder.