IRS Second B Notice Sample – Official Template and Instructions

Understanding the IRS Second B Notice

When you issue Form 1099s to vendors or contractors, the IRS expects each payee’s name and taxpayer identification number (TIN) to match official records. If they do not match, the IRS will send you a CP 2100 Notice or CP 2100A Notice. The first time this occurs, you are required to send a First B Notice and request a corrected Form W-9.

If the IRS notifies you again within three calendar years for the same payee, that triggers a Second B Notice. This notice tells the payee that the mismatch has occurred again and that they must verify their name and TIN directly with the IRS or Social Security Administration (SSA). At this point, you can no longer accept a new Form W-9.

For a full overview of the CP2100/B Notice process, see our in-depth IRS CP2100 Notice and B Notice Guide.

When to Send the Second B Notice

You must send the Second B Notice to the affected payee within 15 business days after receiving your CP 2100 Notice from the IRS. If the payee does not provide official verification within 30 business days, you are required to begin backup withholding at 24 percent on future reportable payments until valid verification is received.

Failing to follow these timeframes can result in penalties and backup withholding liability for your business. These deadlines are outlined in IRS Publication 1281.

Official IRS Second B Notice Sample

The following is the official sample text from IRS Publication 1281 (Appendix B). It is in the public domain and may be used or adapted by businesses that must send a Second B Notice.

SECOND B NOTICE
(Do not send a Form W-9 with this notice)

Dear Payee:

According to our records, the name and taxpayer identification number (TIN) combination you provided on the Form W-9 does not match the information on file with the Internal Revenue Service (IRS) or the Social Security Administration (SSA).

Because this is the second notification we have received within the last three calendar years, you must contact the IRS or SSA to obtain verification of your name and TIN combination. We cannot accept a Form W-9 to correct this issue.

To obtain verification:

• If you are an individual, contact the Social Security Administration to verify that your name and Social Security Number match their records.
• If you are a business, contact the Internal Revenue Service to obtain an IRS Letter 147C confirming your correct employer identification number (EIN) and name.

Please send us a copy of the official IRS or SSA verification letter as soon as possible. Until we receive this verification, backup withholding at a rate of 24 percent will be imposed on reportable payments we make to you.

If you have any questions, please contact us at [payer’s name, address, and telephone number].

Sincerely,
[payer’s authorized signature]
[payer’s name]

Source: IRS Publication 1281 (Appendix B – Sample Second B Notice)

How to Use the Second B Notice

1. Confirm eligibility: This is the second mismatch for the same payee within three calendar years.
2. Insert payer details: Add your company’s legal name, address, and contact information.
3. Do not include Form W-9: The payee must obtain verification directly from the IRS or SSA.
4. Mail within 15 business days: Retain proof of mailing for your records.
5. Start 24% backup withholding: If verification isn’t received within 30 days, withhold and report on Form 945.
6. Keep records: Maintain notices, correspondence, and verification letters for at least four years.

If you need a visual example of formatting and structure, review our IRS Notice Sample Templates.

Common Mistakes to Avoid

• Sending or requesting a new Form W-9 with the Second B Notice.
• Using an outdated backup withholding rate (the current rate is 24%).
• Missing the 15-day send window or the 30-day withholding trigger.
• Failing to retain mailing proofs and vendor communications.

For examples of proper language and layout, see our Notice Sample page.

Example Scenario

In 2023, you received a CP 2100 Notice for Vendor A and sent a First B Notice requesting a W-9. In 2025, the IRS sends another CP 2100 Notice for the same vendor. You must now send a Second B Notice, instructing Vendor A to obtain an IRS Letter 147C confirming their EIN. If they do not respond, you must start backup withholding until you receive proof of correction.

For practical answers to specific situations, visit our detailed B Notice Q&A.

Why the Second B Notice Matters

The IRS uses the B Notice process to ensure all reportable payments on Form 1099 are linked to valid taxpayer information. Sending the correct Second B Notice demonstrates due diligence, helps you avoid penalties, and keeps your business compliant. Failing to act can make your business responsible for uncollected tax, interest, and fines.

Related IRS Resources

• IRS CP 2100 Notice and B Notice Guide
• B Notice Q&A
• IRS Notice Sample Templates
• IRS Publication 1281 (PDF)