Understanding IRS Notice CP2100: What to Do About TIN Mismatches

📬 Understanding IRS Notice CP2100

Category: Taxes Made Simple → Notices & Collections

🔍 What Is IRS Notice CP2100?

IRS Notice CP2100 is issued when a business files one or more Forms 1099 with a name and Taxpayer Identification Number (TIN) that don’t match the IRS’s records.

This mismatch prevents the IRS from connecting the return to the correct taxpayer, and it may lead to enforced backup withholding if not corrected.

📦 Who Receives a CP2100 Notice?

  • Any business or individual that files Forms 1099-NEC, 1099-MISC, or 1099-INT
  • Payers who submit returns with incorrect or missing TINs or mismatched names

These notices are typically sent in April and October based on the prior calendar year's filings.

⚠️ Why This Notice Matters

  • 24% Backup Withholding: You may be required to withhold this amount from future payee payments.
  • Potential Penalties: Ignoring the CP2100 notice can trigger penalties under IRS Notice 972CG.
  • You’re Responsible: Even if the payee provided incorrect info, you must take corrective action.
💡 Tip: The CP2100 is not an audit—it’s a warning. But it must be resolved to remain compliant.

✅ What You Should Do

  1. Review the CP2100 Notice: Look for the list of recipients flagged by the IRS for TIN/name mismatches.
  2. Send a B Notice: Notify affected payees within 15 business days. Let them know they must provide a corrected Form W-9.
  3. Request a New W-9: Ask the payee to submit a W-9 with correct name and TIN.
  4. Begin Backup Withholding: If no response is received in 30 days, withhold 24% from future payments.
  5. File Corrections: If needed, file corrected Forms 1099 with the accurate information.

Handling this properly protects you from penalties and preserves your IRS compliance profile.

📎 Need Help?

Gbooks can help issue B Notices, obtain corrected W-9s, and manage your 1099 corrections. Reach out to our support team:

📧 Email: support@gbooks.works
📞 Phone: (888) 555-0199

📎 For a deeper explanation and examples of IRS B Notices—including CP2100 and CP2100A—read our related guide here:

👉 Understanding IRS B Notices and Their Examples

🏷️ Tags

cp2100, irs cp2100 notice, irs b notice, tin mismatch, incorrect 1099, backup withholding, irs name mismatch, 1099 correction, tax year 2024, notice resolution, gbooks support

    • Related Articles

    • Understanding Your Arizona Tax Correction Notice: What Gbooks Needs to Respond

      Category: Taxes Made Simple → Notices & Collections ? What This Notice Means You received a Tax Correction Notice from the Arizona Department of Revenue (ADOR) because the state made changes to your originally filed Arizona income tax return. These ...

    • How to Contact the IRS and What to Expect

      Category: Taxes Made Simple → Notices & Collections ?️ IRS Online Tools Before calling, try the IRS self-service portal at IRS.gov. You can: Check refund status View tax transcripts Set up a payment plan Download tax forms or publications ☎️ IRS ...

    • Understanding IRS B Notices: CP2100, CP2100A, and Examples

      Category: Taxes Made Simple → Notices & Collections ? What Is an IRS B Notice? IRS “B” Notices—most often CP2100 or CP2100A—are alerts from the IRS to businesses that there’s a mismatch between a recipient’s name and their Taxpayer Identification ...

    • VIN Correction Form 2290 – How to Fix Your Heavy Vehicle Tax Filing

      VIN Correction Form – Fix Your 2290 and Keep Rolling You filed your IRS Form 2290 for Heavy Highway Vehicle Use Tax (HVUT). The IRS accepted it. Then you look closer and—bam—the VIN is wrong. This isn’t “just a typo.” It’s a registration blocker, a ...

    • IRS 83(b) Election Explained | Startup Founders & Equity Tax Guide

      83(b) Election: A Smart Move When You Expect Your Equity to Grow The 83(b) election gives you control over how and when you get taxed on restricted equity. Make it within 30 days of your grant—and shift future gains from ordinary income to the more ...