For the second notice in three years. No W-9; instructs the payee to get an SSA card copy or Letter 147C. Read it below, copy the text, print it, or download the .docx for your letterhead.
Template from tincompliance.com. Based on the sample Second B-Notice in IRS Publication 1281. Use only when the same account has appeared on a CP2100/CP2100A 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; mark the envelope "IMPORTANT TAX INFORMATION ENCLOSED".
[Company name]
[Address]
[Date]
[Payee name]
[Payee address]
IMPORTANT TAX NOTICE — ACTION IS REQUIRED
Second B-Notice — Backup Withholding Warning
You must validate your taxpayer identification number with the IRS or the Social Security Administration and send us that validation before [date: 30 business days from mailing].
The IRS has notified us for a second time within three years that the name and taxpayer identification number (TIN) on your account do not match its records. Because this is the second notice, the law does not allow us to accept a new Form W-9 from you. Instead, you must have the number validated by the agency that issued it and provide us with that validation.
Account number | [Account / vendor number] |
Name on account | [Name as shown on our records] |
TIN on account | [TIN as shown on our records] |
If we do not receive the validation within 30 business days from the date of this notice, we are required to begin backup withholding on reportable payments to you at the current rate of 24%, and to continue until the validation is received. Amounts already withheld cannot be refunded by us; they are credited when you file your income tax return.
Send us a copy of your Social Security card. The card must show a name and number different from the combination shown above, or must have been issued within the six months before the date of this notice. If your name has changed, contact the SSA at 1-800-772-1213 or ssa.gov to update it and obtain a replacement card first.
Contact the IRS Business & Specialty Tax Line at 1-800-829-4933 and request Letter 147C, which confirms the name and EIN on file for your business. Send us a copy of the letter. The IRS will mail or fax the letter to the address or number it has on file for your business.
[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]
A general-purpose starting point, not legal advice. Your facts, and your counsel, control what you send.