IRS Notices CP2100 and 2100A to help payers correct backup withholding errors will go out in April 2022

IR-2022-87, April 15, 2022

WASHINGTON — Beginning in mid-April 2022, the Internal Revenue Service will send CP2100 and CP2100A notices to financial institutions, businesses or payers who filed certain types of information returns that don’t match IRS records.


These information returns include:

  • Form 1099-B, Proceeds from Broker and Barter Exchange Transactions
  • Form 1099-DIV, Dividends and Distributions
  • Form 1099-G, Certain Government Payments
  • Form 1099-INT, Interest Income
  • Form 1099-K, Payment Card and Third-Party Network Transactions
  • Form 1099-MISC, Miscellaneous Income
  • Form 1099-NEC, Nonemployee Compensation
  • Form 1099-OID, Original Issue Discount
  • Form 1099-PATR, Taxable Distributions Received from Cooperatives
  • Form W-2G, Certain Gambling Winnings

CP2100 and CP2100A notices are sent twice a year; an initial mailing in September and October and a second mailing in April of the following year. The notices inform payers that the information return is missing a Taxpayer Identification Number (TIN), has an incorrect name or a combination of both.


Each notice has a list of payees, or the persons receiving certain types of income payments, with identified TIN issues. Payers need to compare the accounts listed on the notice with their account records and correct or update their records, if necessary. This can also include correcting backup withholding on payments made to payees.


The notices also inform payers that they are responsible for backup withholding. Payments reported on the information returns listed above are subject to backup withholding if:

  • The payer does not have the payee’s TIN when making the reportable payments.
  • The payee does not certify their TIN as required for reportable interest, dividend, broker and barter exchange accounts.
  • The IRS notifies the payer that the payee furnished an incorrect TIN and the payee does not certify their TIN as required.
  • The IRS notifies the payer to begin backup withholding because the payee did not report all their interest and dividends on their tax return.


Payers remain liable for the amount they failed to backup withhold, and penalties may apply. Publication 1281, Backup Withholding on Missing and Incorrect Name/TINs, has more information to help payers comply with backup withholding.