Backup Withholding For Missing and Incorrect Name/TIN(s) - Publication 1281 - Instructions and Notices

Sep 19, 2026

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Backup withholding requirements explain how payers must withhold a specified percentage of reportable payments when an information return contains a missing or incorrect Taxpayer Identification Number (TIN) or an incorrect name/TIN combination. The publication defines backup withholding, TINs (including SSN and EIN), and related identification numbers such as ITINs and ATINs. It also outlines notices issued for “B” processing, the IRS matching process and name controls, and provides flow charts plus media reading instructions for tape cartridges and CD/DVD formats.

LanguageEnglish

CategoryForms

FormatPDF

Pages102

Reading Time36 min

AccessFree to download

Part 1 Introduction

Backup Withholding Rate

Part 2 Frequently Asked Questions

Part 3 Where to Call for Help

Part 4 Actions for Missing TINs and Incorrect Name/TIN Combinations

CP2100 Notice

Missing TIN(s)

Incorrect Name/TIN Combinations

First “B” Notice

Second “B” Notice

Third and Subsequent Notices

Part 5 The IRS Matching Process/ Name Controls

Part 6 Flow Charts

Flowcharting for Incorrect Name/TINSs

Flowcharting for Missing TINSs

Part 7 Name Compression Specifications for “B” Notice Tape Cartridges

Part 8 Instructions for Reading Tape Cartridges

Part 9 Instructions for Reading CD/DVD media

Section 10 Other Forms

Instructions for the Requester of Form W-9

BACKUP WITHHOLDING FOR MISSING AND INCORRECT NAME/TIN(S) (Including instructions for reading tape cartridges and CD/DVD Formats) Publication 1281 (Rev. 12-2023) Catalog Number 63327A Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov) Table of Contents Part 1 Introduction................................................................................................ 1 Backup Withholding Rate .......................................................................................... 2 Part 2 Frequently Asked Questions ...................................................................... 3 Part 3 Where to Call for Help................................................................................ 11 Part 4 Actions for Missing TINs and Incorrect Name/TIN Combinations .............. 13 CP2100 Notice ............................................................................................................ 14 Missing TIN(s) ............................................................................................................. 14 Incorrect Name/TIN Combinations........................................................................... 14 First “B” Notice ........................................................................................................... 15 Second “B” Notice...................................................................................................... 15 Third and Subsequent Notices.................................................................................. 16 Part 5 The IRS Matching Process/ Name Controls ............................................... 17 Part 6 Flow Charts ................................................................................................ 25 Flowcharting for Incorrect Name/TINSs .................................................................. 26 Flowcharting for Missing TINSs................................................................................ 27 Part 7 Name Compression Specifications for “B” Notice Tape Cartridges ........... 28 Part 8 Instructions for Reading Tape Cartridges .................................................. 30 Part 9 Instructions for Reading CD/DVD media.................................................... 35 Section 10 Other Forms........................................................................................ 43 Instructions for the Requester of Form W-9 Form W-9 Form W-8 Series and Instructions Backup Withholding For Missing and Incorrect Name/Tin(S) ii Part 1 Part 1 Introduction This publication contains information about the backup withholding (BWH-B) requirements that apply to the information returns that you filed. The law provides that you may be required to withhold a specified percentage (see BWH-B Rate) of certain reportable payments made to recipients (payees) for whom you filed an information return that had a missing or an incorrect Taxpayer Identification Number (TIN) . If you are a new filer of information returns or want an answer to a specific question, you may find it helpful to begin by reading Part 2, Frequently Asked Questions. More detailed information begins in Part 4. We have included copies of the First and Second “B” Notices, Form W-9, Forms and W-8 series, and SSA (see Part 10) for your convenience. E-Services provide various electronic and interactive applications. See the IRS web site at, [https://la.www4.irs](https://la.www4.irs). gov/e-services/Registration/index.htm to review the on-line tutorial. Payers of income reported on Forms 1099 B, DIV, INT, K, MISC, NEC, OID, G and/or PATR may be eligible to participate in the TIN Matching program. You can download the TIN Matching Publication, 2108A, [at www.IRS.gov](at www.IRS.gov). Backup Withholding (BWH-B) Rate Rate/Percentage is 24%, effective for all subject payments after December 31, 2017. Backup Withholding For Missing and Incorrect Name/T

FAQs

What triggers backup withholding under this publication?

Backup withholding applies when an information return you filed has a missing TIN or an incorrect name/TIN combination. In those conditions, a specified percentage of certain reportable payments must be withheld and paid to the IRS.

What is a TIN and which types are covered?

A TIN is a Social Security Number (SSN) or an Employer Identification Number (EIN). The publication also explains ITINs and ATINs for situations where taxpayers are not eligible for SSNs.

What notices and next actions are described for missing or incorrect TINs?

The publication includes copies of the First and Second “B” Notices and describes additional “B” notices for missing TINs and incorrect name/TIN combinations. It also references forms included for requester instructions and related series.

Sep 19, 2026

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