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

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.

Note: Once the IRS has informed you that the TIN of the vendor does not match, a telephone call will not be sufficient documentation. You must send out the first B notice and receive a certified W-9.

Receiving First B Notices

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.

If you receive a Form W-9, the vendor is a trade vendor and there are no changes to that vendor's information, please fax or mail the Form W-9 along with a copy of the first B notice to the OSC NCAS Helpdesk.

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.

Be sure to keep the Form W-9 for your records.

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.