Template from tincompliance.com. Follows the sample Second B-Notice in IRS Publication 1281 (Rev. 12-2023), Part 4. Use only when the same account (same name/TIN combination) has appeared on a CP2100/CP2100A twice within three calendar years. Do NOT enclose a Form W-9; a W-9 cannot cure a second notice. Mail within 15 business days of the notice date (or receipt, if later) with an optional reply envelope; date the notice no later than 30 business days after that date; mark the outer envelope "IMPORTANT TAX INFORMATION ENCLOSED" or "IMPORTANT TAX RETURN DOCUMENT ENCLOSED". Fill in the date, the account number and the backup withholding rate before mailing. Delete the notes in gray italics before you send it.
[Company name]
[Address]
[Date: no later than 30 business days after the CP2100 date]
[Payee name]
[Payee address]
IMPORTANT TAX NOTICE: ACTION IS REQUIRED
Second Backup Withholding Warning!
YOU MUST HAVE THE IRS OR SSA VALIDATE YOUR TAXPAYER IDENTIFICATION NUMBER AND RETURN IT TO US BY: [date: 30 business days from the date of this notice]. Otherwise, backup withholding will begin.
Account number | [Account / vendor number] |
Current name on account | [Name as shown on our records] |
Current TIN on account | [TIN as shown on our records] |
We have received notice from the Internal Revenue Service (IRS) twice within 3 years stating that the combination of the name and taxpayer identification number (name/TIN combination) on your account with us is incorrect. (Your account number, current name on the account, and current taxpayer identification number (TIN) on the account are shown above.) A name/TIN combination is incorrect if it does not match a name/TIN combination shown on the records of the Social Security Administration (SSA) or the IRS.
You should follow the instructions below to correct this problem and send the corrected information to us before the date shown above. If we do not have the correct information before that date, the law requires us to backup withhold on interest, dividends, and certain other payments that we make to your account. The backup withholding rate is 24% [set forth rates/dates if different].
Section 3406 of the Internal Revenue Code requires that we withhold a predetermined percent in tax, called backup withholding, when you do not give us your correct name/TIN combination. Because of the notices we received from the IRS, we are now required to disregard any future name/TIN combinations you furnish us for your account (whether or not you certify your TIN under penalties of perjury) unless SSA (or, in the case of an incorrect employer identification number, the IRS) validates your name/TIN combination. Also, the IRS may charge you a $50 penalty for failing to provide us with your correct name/TIN combination.
What you need to do
Follow the instructions below to correct your account record to avoid backup withholding on your account (or to stop it once it has begun) and to avoid the penalty.
Individuals: instructions for incorrect Social Security numbers
If the incorrect TIN you furnished us is a Social Security number, you must:
- Provide us with a copy of your Social Security card. The card must show your correct name/SSN combination that differs from the name and SSN combination appearing on this notice, or it must show a date of issuance that is no earlier than six months prior to the date on this notice. Send the copy directly to us with a copy of this notice attached.
- If you do not have a card meeting that requirement, you must apply for a Social Security card by submitting SSA Form SS-5 to the SSA in person or by mail. That form and further information on applying for a card are available at ssa.gov or by calling SSA at 1-800-772-1213.
- In addition to the required identifying information for obtaining a Social Security card, give a copy of this notice to the SSA.
- Allow 7 to 10 business days for receipt of your Social Security card.
- Once you receive your Social Security card, make a copy of the card and send the copy directly to us with a copy of this notice attached.
Non-individuals and certain sole proprietors: instructions for incorrect employer identification numbers
If the incorrect TIN you furnished is an employer identification number, you must:
- Ask the IRS to send you a Letter 147C, which confirms the name and EIN on file for your business. You can write to the Internal Revenue Service Center where you file your income tax return (enclose a copy of this notice), or call the IRS Business & Specialty Tax Line at 1-800-829-4933.
- When the IRS sends you the Letter 147C, send it to us with a copy of this notice attached.
If your TIN is an ITIN or an ATIN
Ask the IRS for Letter 685C (to validate an individual taxpayer identification number) or Letter 096C (to validate an adoption taxpayer identification number) and send us a copy of the letter with a copy of this notice attached.
Send the validation to
[Return address / secure upload link / fax]. Please reference account number [account number]. 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: reply envelope (optional). No Form W-9 is enclosed; a Form W-9 cannot be accepted in response to this notice.