When banks, credit unions, businesses, or other payers submit information returns that don’t match IRS records, the IRS sends a CP2100 or CP2100A notice. These notices alert payers that a Taxpayer Identification Number (TIN), name, or both are missing or incorrect on the forms they filed.
Each notice includes a list of payees with issues the IRS found. Payers must compare this list with their own records and update any incorrect information. In some cases, they may also need to correct backup withholding on payments made to those payees.
The IRS issues CP2100 and CP2100A notices twice a year—in April, and again in September or October.
Common Forms With Errors
The IRS most frequently sends notices for issues found on:
- Form 1099-B – Broker and Barter Exchange Transactions
- Form 1099-DIV – Dividends and Distributions
- Form 1099-G – Certain Government Payments
- Form 1099-INT – Interest Income
- Form 1099-K – Payment Card and Third-Party Network Transactions
- Form 1099-MISC – Miscellaneous Information
- Form 1099-NEC – Nonemployee Compensation
- Form 1099-OID – Original Issue Discount
- Form 1099-PATR – Distributions from Cooperatives
- Form W-2G – Gambling Winnings
Backup Withholding Requirements
CP2100 and CP2100A notices may also tell payers they need to start backup withholding. Payments reported on the 1099 series or Form W-2G may be subject to backup withholding if the payee:
- Doesn’t provide their TIN correctly, or
- Doesn’t certify that they aren’t subject to backup withholding due to underreported interest or dividends.
The IRS may also require backup withholding if:
- The payee gave an incorrect TIN and didn’t certify it, or
- The payee didn’t report all their interest or dividends on their tax return.
Payers are responsible for any amounts they fail to withhold—and for any penalties that result.
More information
Publication 1281, Backup Withholding on Missing and Incorrect Name/TINs