Subscribe to receive the latest tips and updates

After I receive a CP2100 or CP2100A Notice, when do I start and stop backup withholding?

You must begin backup withholding on all reportable payments to the payee no later than 30 business days after you have received the CP2100 or CP2100A Notice. You must stop backup withholding on payments within 30 calendar days after you have received the required certification (Form W-9) from the payee or TIN validation from the SSA or the IRS, if it was a second notification. At your option, you may start and stop backup withholding at any time during these 30day periods.

For additional information see Publication 1281, Backup Withholding.