TIN ComplianceA resource from TIN Comply
Template · B-Notices

First B-Notice letter

Based on the sample in Pub 1281. Enclose a W-9; mail within 15 business days. Read it below, copy the text, print it, or download the .docx for your letterhead.

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Template from tincompliance.com. Based on the sample First B-Notice in IRS Publication 1281. Replace bracketed text, put it on your letterhead, enclose a blank Form W-9, and mark the envelope "IMPORTANT TAX INFORMATION ENCLOSED". Mail within 15 business days of the CP2100/CP2100A notice date.

[Company name]

[Address]

[Date]

[Payee name]

[Payee address]

IMPORTANT TAX NOTICE — ACTION IS REQUIRED

First B-Notice — Backup Withholding Warning

We need a Form W-9 from you before [date: 30 business days from mailing].

The Internal Revenue Service (IRS) has notified us that the taxpayer identification number (TIN) on your account with us does not match its records. The IRS considers a TIN incorrect if either the name or the number shown on an account does not match a name and number combination in its files, or in the files of the Social Security Administration (SSA).

Account number

[Account / vendor number]

Name on account

[Name as shown on our records]

TIN on account

[TIN as shown on our records]

If you do not take the action requested within 30 business days from the date of this notice, the law requires us to begin backup withholding on interest, dividends and other reportable payments we make to you at the current rate of 24%. Once withholding begins, it will continue until you provide us with a correctly completed Form W-9. Backup withholding is not an additional tax; it is credited against your income tax when you file your return, but we cannot refund amounts already withheld.

What you need to do

  • Complete the enclosed Form W-9. Enter your name exactly as it appears on your Social Security card (individuals and sole proprietors) or on the IRS notice that assigned your EIN (entities). Enter the matching TIN.
  • Sign and date the Form W-9. The certification must be signed.
  • Return it to us by [date] at [return address / secure upload link / fax].

Which name and TIN to use

  • Individual: your own name and Social Security number.
  • Sole proprietor or single-member LLC: your individual name on line 1 with your SSN, or your individual name with the EIN of the sole proprietorship. Do not put only the business name with your SSN.
  • Corporation, partnership, trust or estate: the entity's legal name as registered with the IRS and its EIN.
  • If your name has changed (marriage, divorce, court order) and you have not notified the SSA, contact the SSA first, then send us the Form W-9 with your new name.

If you have questions, contact [name / department] at [phone] or [email]. A plain-English explanation of this notice is at tincompliance.com/received-a-b-notice/.

[Signature block]

Enclosure: Form W-9

How to use it

  • Mail within 15 business days of the CP2100/CP2100A notice date or receipt, whichever is later. More
  • Use the First B-Notice unless the same account was on a CP2100 within the previous three calendar years. More
  • Mark the envelope IMPORTANT TAX INFORMATION ENCLOSED and keep the mailing date; that record is your solicitation evidence.
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A general-purpose starting point, not legal advice. Your facts, and your counsel, control what you send.