Part 3

Publication 1281 — Backup Withholding for Missing and Incorrect Name/TINs (including instructions for reading tape cartridges and CD/DVD formats) · 2026-10-03 edition · updated 2026-10-04 · United States

WHERE TO CALL FOR HELP

If you have any questions about backup withholding, information reporting, Forms 1099, or the CP2100 or CP2100A Notice(s) and listing(s), you may call:

Technical Services Operation Customer Service Section

Telephone (866) 455-7438 (TOLL FREE) / (304) 263-8700 (not toll free)

Hours 8:30 am to 4:30 pm Monday through Friday, ET

Access this publication on-line at www.irs.gov/pub/irs-pdf/p1281.pdf .

Backup Withholding For Missing and Incorrect Name/Tin(S) 12

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▸Contents — Publication 1281 — Backup Withholding for Missing and Incorrect Name/TINs (including instructions for reading tape cartridges and CD/DVD formats)

Publication 1281 — Backup Withholding for Missing and Incorrect Name/TINs (including instructions for reading tape cartridges and CD/DVD formats)

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