Notification of Invalid Taxpayer Identification Numbers


The following steps are taken when an invalid TIN has been submitted on a 1099-MISC Form. Each step is described in the blocks that follow.

  1. IRS notifies central office.
  2. Central office completes required forms and sends them to operating locations.
  3. Operating locations determine the source of the error and take appropriate action (either notify supplier or notify central office to correct error on system).

    Note: There is no formal process for notification and correction of invalid TINs that are submitted on 1042-S forms.

How IRS Notifies Central Office

Each year the Internal Revenue Service (IRS) sends a CP-2100 Notice to the Research Foundation (RF) that lists invalid TINs that were reported on 1099-MISC Forms. Later the IRS sends a 972CG Notice to assess a proposed penalty for each record.

Required Forms

First Time Notification

If a supplier is listed on the CP-2100 Notice for the first time, a First B Notice and Request for Taxpayer Identification Number and Certification (IRS W-9 Form) must be sent to the supplier.

Second Notification

If a supplier is listed on the CP-2100 Notice and has received a "First B Notice" within the last three years, a Second B Notice must be sent to the supplier.

A W-9 Form is not required for second notifications but the supplier must validate the TIN. Operating locations should send the supplier instructions outlining the following requirements:

If the supplier's number is a...

then the supplier must contact...

Social Security Number

the Social Security Administration (SSA) Office. SSA will mail a certified Form SSA-7028 to the operating location validating the supplier's TIN number.

Employer Identification Number

the Internal Revenue Service (IRS). The supplier should obtain an IRS Letter 147C and provide a copy to the operating location.

Note: An optional reply envelope must always be sent to the supplier by operating locations. The outer envelope must be clearly marked "Important Tax Information Enclosed" or "Important Tax Return Document Enclosed."

Procedure: Central Office

The following table shows what the Human Resources and Accounts Payable office does after receiving the CP-2100 Notice.




Determines if the current supplier record name or TIN has changed since the IRS 1099-MISC form was issued to exclude those records from consideration.


Determines if this is the first time the supplier has appeared on the list.

Note: Operating locations are only required to provide a Second B Notice if the supplier name and TIN combination on the CP-2100 Notice remains the same. If the same supplier is listed on the CP-2100 Notice with a different name and TIN combination, it must be treated as a first notice.


Fills in the name and TIN listed by the IRS on the First B Notice or Second B Notice as appropriate and enters the date by which the supplier must return any necessary information.


The date entered on the notice must be no later than 30 business days from the date of the CP-2100 Notice or the date central office received the notice (whichever is later).


Sends the applicable First and Second B Notices and W-9 Forms to the operating location 1099 Vendor Contacts.


Places manual "Hold Future Invoices" on 1099 supplier header.

Operating Location Procedure

Operating locations must take the following steps after receiving notification of invalid TINs from central office:

Determine Source of Invalid TIN

Operating locations must determine if the invalid TIN was submitted by the supplier or if it is the result of an operating location input error. To determine this, locations can review the documentation provided by the supplier that contained the TIN (for example, the IRS W-9 Form, an invoice, or other written documentation).

If the TIN was...


submitted incorrectly by the supplier

send the appropriate forms to the supplier within 15 business days from the date received from the central office. Refer to the Required Forms section for what forms to send.

input incorrectly on the Supplier File

E-mail corrections to to have the central office accounts payable department change supplier information and release the hold on the supplier. Indicate in e-mail that supplier is on hold.

Determine Whether Supplier Can Be Paid

The supplier can be paid if the W-9 (for first notification) or the appropriate TIN validation (for second notification) is received by the location. When forms and corrections are received by the location, the corrections must be e-mailed to to have the central office accounts payable department change 1099 supplier information and release the hold so future payments can be processed. If the supplier cannot be contacted or does not send TIN/name corrections back, the supplier must remain on hold.

Record Retention

Operating locations must retain a copy of the First or Second B Notice sent to the supplier and the completed form W-9, SSA-7028, or IRS letter 147C for 3 calendar years.

Reference or Related Procedures

For additional IRS information, refer to:

Related Procedures



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