TranscriptCodes

IRS Notice CP2100A: Backup withholding notice (under 50 mismatches)

Quick answerLike CP2100, but for payers with a smaller number of name/TIN mismatches on information returns.
Letter / noticeCP2100A
MeaningBackup withholding notice (under 50 mismatches)
Action needed?Yes — see steps

What happens next

Send B notices to listed payees within 15 business days.
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What you should do

  1. Send B notices and Form W-9 requests
  2. Start backup withholding where required
Scam check: the IRS first contacts you by mail. Use only the phone numbers printed on your letter or on IRS.gov — never ones from a text, email or unofficial site.

Frequently asked questions

What does IRS Notice CP2100A mean?

Like CP2100, but for payers with a smaller number of name/TIN mismatches on information returns.

What should I do?

Send B notices and Form W-9 requests Start backup withholding where required

How long does it take?

Send B notices to listed payees within 15 business days.

Sources

Written by the editorial team and checked against the official sources above. See our editorial policy.

By the TranscriptCodes Editorial Team · Last reviewed 2026-11-12.