- What it means
- Same as a CP2100 for filers with fewer mismatches: send B notices and begin backup withholding if payees do not respond.
- Respond within
- 15 days from the date on the notice
- What to send
- B notices within 15 business days.
- Write it
- Document cover letter
- When to get help
- Same as CP2100.
What the letter says
The small-filer version of the CP2100. The obligations are identical: B notice within 15 business days, backup withholding if no corrected W-9 within 30 business days, proof of mailing kept.
What to gather
- The CP2100A with the payee list
- Your copies of the listed 1099s
- Existing W-9s
- The B notice template from Publication 1281
Write back
The Document cover letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.