How-To Guides28 min read
IRS B-Notice Procedures for Platform Contractor TIN Mismatches
If you issue Forms 1099 or other information returns, treat a TIN problem as a potential withholding event, not just a data-cleanup task. The IRS ties the B-notice program to Treasury Regulation 31.3406(d)-5 and IRC 3406(a)(1)(B). Your process needs defensible payer actions when a notice arrives or a TIN is missing.
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