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What is a CP2100 or CP2100A Notice?

It is a notice that tells a payer that he or she may be responsible for backup withholding. It is accompanied by a listing of missing, incorrect, and/or not currently issued payee TINs. Large volume filers will receive a CD or DVD data file CP2100, mid-size filers receive a paper CP2100, and small filers receive a paper CP2100A.

Large Filer …………. 250 or more error documents;

Mid-Size Filer ……… Between 50 and 249 documents.

Small Filer …………… Less than 50 error documents.

For additional information see Publication 1281, Backup Withholding.