Sending and Receiving First B Notices
If this is the first time the name and TIN appear on the CP2100 report then:
|Sending First B Notices|
|1.||Send the first B notice, a
copy of Form W-9, and an optional reply envelope to the vendor within 15
business days from the date of the CP2100 notice or the date you received
it (whichever is later). Date the B notice no later than 30 business days
from the date of the CP2100 notice or the date you received it (whichever
is later). The outer envelope must be clearly marked IMPORTANT TAX
INFORMATION ENCLOSED or IMPORTANT TAX RETURN DOCUMENT ENCLOSED.
|Receiving First B Notices|
|2.||After receiving the Form W-9,
do one of the following:
a) If the vendor is a trade vendor, refer to Requesting OSC to Make Changes to Trade Vendors.
b) If the vendor is a non-trade vendor, refer to Making Name Only Changes to Non-Trade Vendors or Procedure 16: Making Taxpayer ID Number (TIN) Changes to Non-Trade Vendors.
|3.||If you do not receive a Form W-9 by the date on the first B notice, you must start backup withholding on this vendor. Refer to Requesting OSC to Start Withholding on Trade Vendors for trade vendors or to Starting Backup Withholding on Non-Trade Vendors for non-trade vendors.|