IRS Publication 1281
Here is link to IRS Publication 1281 – which covers Backup Withholding for Missing and Incorrect Name/TINs.
TABLE OF CONTENTS
Part 1- Introduction
• Backup Withholding Rate/Effective Dates 3
Part 2 – Frequently Asked Questions 4
Part 3 – Where to Call for Help 9
Part 4 – Actions for Missing TINs and Incorrect Name/TIN Combinations 10
• CP2100 Notice 10
• Missing TIN(s) 10
• Incorrect Name/TIN Combinations 10
• First “B” Notice 12
• Second “B” Notice 13
• Third and Subsequent Notices 13
Part 5 -The IRS Matching Process/ Name Controls 14
Part 6 -Flow Charts 16
• First “B” Notice Copy 18
• Second “B” Notice Copy 21
Part 7- Name Compression Specifications for “B” Notice Tape Cartridges 22
Part 8 – Instructions for Reading Tape Cartridges 23
Part 9 – Instructions for Reading CD/DVD media 26
Part 10 – Other Forms 30
• Instructions for the Requester of Form W-9
• Form W-9
• Form W-8 Series and Instructions