--- title: "CP2100A: Notice of Possible Payee Name/TIN Discrepancy | LedgerFi" description: Received a CP2100A notice from the IRS? Learn what it means, why you got it, a& how to respond before penalties apply. image: https://www.ledgerfi.co/hubfs/LedgerFi-OG-Default.png --- IRS Notice # CP2100A: Notice of Possible Payee Name/TIN Discrepancy Received a CP2100A notice from the IRS? Learn what it means, why you got it, a& how to respond before penalties apply. [ Nathan Hodgens ](https://www.ledgerfi.co/irs-notice-library/author/team-ledger) Apr 7, 2025 [mailto:?subject=Check%20out%20https://www.ledgerfi.co/irs-notice-library/cp2100a-notice-of-possible-payee-name/tin-discrepancy&utm_medium=social&utm_source=email%20&body=Check%20out%20https://www.ledgerfi.co/irs-notice-library/cp2100a-notice-of-possible-payee-name/tin-discrepancy&utm_medium=social&utm_source=email](mailto:?subject=Check%20out%20https://www.ledgerfi.co/irs-notice-library/cp2100a-notice-of-possible-payee-name/tin-discrepancy&utm_medium=social&utm_source=email%20&body=Check%20out%20https://www.ledgerfi.co/irs-notice-library/cp2100a-notice-of-possible-payee-name/tin-discrepancy&utm_medium=social&utm_source=email) [IRS Notice](https://www.ledgerfi.co/irs-notice-library/tag/irs-notice) #### TABLE OF CONTENTS - [Notice of Possible Name/TIN Discrepancy](https://www.ledgerfi.co/irs-notice-library/cp2100a-notice-of-possible-payee-name/tin-discrepancy#Notice) - [What is a CP2100A Notice?](https://www.ledgerfi.co/irs-notice-library/cp2100a-notice-of-possible-payee-name/tin-discrepancy#What) - [Common Reasons for Receiving a CP2100A](https://www.ledgerfi.co/irs-notice-library/cp2100a-notice-of-possible-payee-name/tin-discrepancy#Common) - [Understanding the CP2100A ](https://www.ledgerfi.co/irs-notice-library/cp2100a-notice-of-possible-payee-name/tin-discrepancy#Understanding) - [In Summary](https://www.ledgerfi.co/irs-notice-library/cp2100a-notice-of-possible-payee-name/tin-discrepancy#Summary) ![CP2100A: Notice of Possible Payee Name/TIN Discrepancy](https://www.ledgerfi.co/hubfs/%231Hero%20IRS%20%20Audit%20Desktop-1.webp) × Need Help Fast? Talk to an Expert Instantly [** Call now ** ](tel:+18886026210) [ Schedule call ](https://meetings.hubspot.com/jeremy721/web-consultation?uuid=72d6ad92-b616-4404-8180-05ac0a3a20cd) ## TL; DR **Meaning: **A CP2100A notice is a heads-up from the IRS that a payee’s Taxpayer Identification Number **(TIN) **and **name **don’t match IRS records—or a TIN is missing altogether. This typically affects **Form 1099-NEC**, **1099-MISC**, or **1099-INT **filings.  **Why’d you get it: **You submitted one or more information returns (like a 1099), and the IRS couldn’t match the name/TIN combination for one or more payees. It’s a common issue but needs to be resolved quickly to avoid backup withholding requirements.  **What to do: **Review the notice and compare the records listed to what you submitted. If the IRS is right, send a **B Notice **to the payee and request a corrected W-9. If the TIN is still not corrected, you may need to begin **backup withholding**.  ## **Notice of Possible Payee Name/TIN Discrepancy ** If you file Forms 1099-NEC, 1099-MISC, or 1099-INT, a CP2100A notice from the IRS may show up in your mailbox. It's not a penalty—yet—but it *is *a warning that something needs your attention. A mismatch between a payee’s name and Taxpayer Identification Number (TIN) can trigger this notice, and if ignored, you might be required to start backup withholding on that payee’s future payments.  Let’s break it down.  ## **What is a CP2100A Notice? ** A CP2100A is the IRS’s way of letting you know that the information you submitted on certain information returns doesn’t match their records. That could mean:  - The **name **and** SSN or EIN don’t match **IRS records.  - The **TIN is missing **entirely.  - Or there’s a **formatting error **in the way the information was submitted.  This notice typically relates to:  - **Form 1099-NEC **(Nonemployee Compensation)  - **Form 1099-MISC **(Miscellaneous Income) - **Form 1099-INT **(Interest Income)  It’s most commonly sent out in the **spring and fall**, and includes a CD, DVD, or paper listing of the mismatched or missing TINs.  ## Still Have CP2100A Questions? Talk to an expert directly! Call now at (888) 602-6210 [** Call now ** ](tel:+18886026210) ## **Common Reasons for Receiving a CP2100A ** Understanding the cause helps you fix it properly. The most common reasons include:  1. **Incorrect Name/TIN Combinations: **The name you submitted doesn’t match what the IRS has on file for that Social Security Number (SSN) or Employer Identification Number (EIN).  2. **Missing TINs: **You filed a return without entering the payee’s TIN. Maybe the W-9 was incomplete, or you accepted the form without verifying.  3. **Formatting Errors: **Simple typos—like transposing numbers or using special characters—can trigger the mismatch.  Even a small mistake can lead to big headaches if you don’t respond.  ## **Understanding the CP2100A Notice (Page-by-Page Breakdown) ** Here’s what you’ll typically find in a CP2100A notice package:  ### **Page 1: Summary and Next Steps ** - **Why You’re Receiving This Notice: **The IRS couldn’t match one or more name/TIN combinations from your 1099 filings.  - **Immediate Actions: **Review the provided list of mismatches. You may need to send the affected payees a **First B Notice**, and potentially start backup withholding.  - **Response Required? **Technically, the IRS doesn’t require a formal reply—but they do expect action!  ### **Page 2: How to Handle TIN Errors** - **B Notices: **For the first mismatch, send a **First B Notice **along with **Form W-9 **to request the correct TIN. - If you’ve already sent a First B Notice in a prior year, and the error persists, you must send a **Second B Notice **(no W-9 this time)—and the payee will need to contact the IRS directly. - **Backup Withholding: **If you don’t get a correct TIN in time, the IRS requires you to **withhold 24% **from any future payments to the payee.  - The amounts withheld must be submitted to the IRS and you are required to file Form 945, Annual Return of Withheld Federal Income Tax ### **Page 3+: List of Affected Payees ** - A detailed listing (electronic or paper) showing which records triggered the notice.  - Review this list closely—compare it with your own 1099 records and any W-9s you received.  ### **Page 4: IRS Contact Info and Resources ** - This includes guidance on how to request a TIN verification (TIN Matching Program), how to use the IRS FIRE system, and who to call for questions.  ## Still Have Questions? Talk to an expert directly! Call now at (888) 602-6210 [** Call now ](tel:+18886026210) [ Schedule a call ** ](https://meetings.hubspot.com/jeremy721/web-consultation?uuid=27a565c2-a1b5-4aab-857e-4f61ccf3f514) ### **In Summary ** The CP2100A is not an audit—but it is a red flag. If you ignore it, you could end up on the hook for penalties and required withholding. If a payee's TIN isn’t correct or missing, fix it fast.  Still unsure what steps to take or how to issue a B Notice properly? LedgerFi can help. From staying compliant with 1099 filings to managing backup withholding procedures, our bookkeeping experts keep your business safe and IRS-ready.  Let’s keep your tax filings clean and your vendor records audit-proof. [Contact LedgerFi today.](https://meetings.hubspot.com/jeremy721/web-consultation?uuid=ca861878-cb0c-4847-bcce-aac584da8203) ## Similar posts IRS Notice ### [IRS Notice CP30A – Estimated Tax Penalty Reduced or Removed](https://www.ledgerfi.co/irs-notice-library/irs-notice-cp30a-estimated-tax-penalty-reduced-or-removed) Got a CP30A notice from the IRS? It means your estimated tax penalty was reduced or removed. Learn why you got it & what steps to take next. Nathan Hodgens Jun 12, 2025 IRS Notice ### [CP259: Notice of Failure to File a Tax Return](https://www.ledgerfi.co/irs-notice-library/cp259-notice-of-failure-to-file-a-tax-return) Got an IRS CP259 notice? Learn why, what it means for your business, & the next steps to resolve it before it escalates into penalties. Nathan Hodgens Mar 27, 2025 IRS Notice ### [CP171: Notice of Amount You Owe in Tax, Penalty, and Interest](https://www.ledgerfi.co/irs-notice-library/cp171-notice-of-amount-you-owe-in-tax-penalty-and-interest) Confused about a CP171 notice from the IRS? Learn what it means, why you received it, and how to address unpaid taxes, penalties, and interest... Nathan Hodgens Jan 22, 2025 ## Talk to a Small Business Advisor Today ```json { "@context" : "https://schema.org", "@type" : "BlogPosting", "author" : { "@type" : "Person", "name" : "Nathan Hodgens", "url" : "https://www.ledgerfi.co/irs-notice-library/author/team-ledger" }, "dateModified" : "2026-04-13T19:06:36.811Z", "datePublished" : "2025-04-07T21:48:40.000Z", "headline" : "CP2100A: Notice of Possible Payee Name/TIN Discrepancy", "image" : [ "https://www.ledgerfi.co/hubfs/%231Hero%20IRS%20%20Audit%20Desktop-1.webp" ], "mainEntityOfPage" : { "@id" : "https://www.ledgerfi.co/irs-notice-library/cp2100a-notice-of-possible-payee-name/tin-discrepancy", "@type" : "WebPage" }, "publisher" : { "@type" : "Organization", "logo" : { "@type" : "ImageObject", "url" : "https://www.ledgerfi.co/hubfs/ledger-logo-green%20(3).svg" }, "name" : "Ledger Fi" } } ``` ```json { "@context" : "https://schema.org", "@id" : "https://www.ledgerfi.co/#organization", "@type" : [ "AccountingService", "LocalBusiness" ], "address" : { "@type" : "PostalAddress", "addressCountry" : "US", "addressLocality" : "Cupertino", "addressRegion" : "CA", "postalCode" : "95014", "streetAddress" : "20065 Stevens Creek Blvd. Ste.B-1B" }, "areaServed" : [ { "@type" : "City", "containedInPlace" : { "@type" : "State", "name" : "California" }, "name" : "San Jose" }, { "@type" : "City", "containedInPlace" : { "@type" : "State", "name" : "California" }, "name" : "San Francisco" }, { "@type" : "City", "containedInPlace" : { "@type" : "State", "name" : "Illinois" }, "name" : "Chicago" }, { "@type" : "City", "containedInPlace" : { "@type" : "State", "name" : "California" }, "name" : "Irvine" }, { "@type" : "City", "containedInPlace" : { "@type" : "State", "name" : "Texas" }, "name" : "Austin" }, { "@type" : "City", "containedInPlace" : { "@type" : "State", "name" : "Arizona" }, "name" : "Phoenix" }, { "@type" : "City", "containedInPlace" : { "@type" : "State", "name" : "Florida" }, "name" : "Orlando" } ], "description" : "LedgerFi provides bookkeeping, payroll, and expert tax strategy coaching for small businesses. Founded by dedicated team members serving the Bay Area, Chicago, Orange County, Austin, Phoenix, and Orlando.", "logo" : "https://www.ledgerfi.co/hubfs/ledgerfi-logo-green%20(3).svg", "name" : "LedgerFi", "openingHours" : "Mo-Fr 09:00-17:00", "priceRange" : "$$", "sameAs" : [ ], "telephone" : "+18883469609", "url" : "https://www.ledgerfi.co" } ``` ```json { "@context" : "https://schema.org", "@id" : "https://www.ledgerfi.co/#website", "@type" : "WebSite", "description" : "AI-powered bookkeeping, payroll, and tax strategy for small businesses. Every account managed by a dedicated team member.", "inLanguage" : "en-US", "name" : "LedgerFi", "publisher" : { "@id" : "https://www.ledgerfi.co/#organization" }, "url" : "https://www.ledgerfi.co/" } ```