Tax Resources for Accountants and Small Businesses (U.S.)
What is an IRS “B” Notice? A “B” Notice is a backup-withholding alert you must send when you receive a CP2100 or CP2100A notice from the IRS. It means the name and taxpayer identification number...
Updated: October 30, 2025 What Is a First B Notice? When you file Form 1099s and the Internal Revenue Service (IRS) identifies a vendor’s or payee’s name and Taxpayer Identification Number (TIN) combination as...
Updated: October 30, 2025 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....