Table of Contents

Part 1 Introduction................................................................................................ 1

Backup Withholding Rate........................................................................................... 2

Part 2 Frequently Asked Questions....................................................................... 3

Part 3 Where to Call for Help . ............................................................................... 11

Part 4 Actions for Missing TINs and Incorrect Name/TIN Combinations............... 13

CP2100 Notice............................................................................................................. 14

Missing TIN(s).............................................................................................................. 14

Incorrect Name/TIN Combinations........................................................................... 14

First “B” Notice........................................................................................................... 15

Second “B” Notice...................................................................................................... 15

Third and Subsequent Notices.................................................................................. 16

Part 5 The IRS Matching Process/ Name Controls................................................ 17

Part 6 Flow Charts................................................................................................. 25

Flowcharting for Incorrect Name/TINSs................................................................... 26

Flowcharting for Missing TINSs................................................................................ 27

Part 7 Name Compression Specifications for “B” Notice Tape Cartridges............ 28

Part 8 Instructions for Reading Tape Cartridges................................................... 30

Part 9 Instructions for Reading CD/DVD media..................................................... 35

Section 10 Other Forms . ....................................................................................... 43

Instructions for the Requester of Form W-9

Form W-9

Form W-8 Series and Instructions

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