Free tool

Free IRS B-Notice W-9 Request Letter Generator

Pick a first or second B notice and enter the payer, the payee, the account, and the response date. The page writes the payee letter and a Publication 1281 checklist. Nothing is uploaded.

This is not tax or legal advice. IRS Publication 1281 is the source for the notice rules on this page. This draft does not replace the official First or Second B Notice text in that publication.

Your B-notice letter

Copy and print include only the payee letter. The payer checklist under it stays on this page.

Payer checklist

Use this for your file. It is not part of the payee letter.

Note for the sender. This note stays on this page and is not copied or printed with the letter. Mail the official notice from the current Publication 1281. This is not tax or legal advice.

When you want the full file

The B-notice kit, or every kit with All-Access.

The IRS B-Notice + Backup Withholding Cure Kit is a one-time $49 purchase. It adds notice, payee, mailing, withholding, and correction controls. This page is one free letter. All-Access is $29/mo at the Founding Member rate and includes every kit in the library while you stay subscribed.

See what is inside the IRS B-Notice + Backup Withholding Cure Kit

The account-by-account file is covered in An IRS B-Notice Needs an Account-by-Account Control File Before the Withholding Clock Runs Out.

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The record

What the letter and the checklist cover

The notice stageFirst B notice or second B notice. Publication 1281 uses a different notice, and a different enclosure, for each.

The account factsPayer name, payee name, and the account or vendor reference. The publication says the notice should show the account number.

The response date you setThe date you are telling the payee to reply by. Dating the notice is separate. Publication 1281 says to date the notice no later than 30 business days after the CP2100 or CP2100A date, or the date you received it, whichever is later.

The 24% ratePublication 1281 (Rev. 12-2023) states the backup withholding rate is 24% for subject payments after December 31, 2017.

The records you keepKeep the Form W-9 or the validation in your file. Do not send a signed Form W-9 to the IRS.

Before you use it

Mistakes to avoid

1. A W-9 on a second noticePublication 1281 says the second notice must not include a Form W-9. The payee has to return IRS or SSA validation.

2. Asking for the TIN by phonePublication 1281 says the name and TIN may not be solicited by telephone.

3. One letter for a missing TINA missing TIN is a different path in Publication 1281. This page drafts the incorrect-TIN B notice, not that missing-TIN solicitation.

4. A corrected 1099 with no dollar changePublication 1281 says not to file a corrected information return unless you are also changing the dollar amount reported.

This letter and the official notice

Publication 1281 prints the First B Notice and the Second B Notice. Use that text for the mailing. This page fills the payer, payee, account, and response date into a letter you can send with it, and it lists the publication's timing rules. A missing TIN is not this letter: the publication says to begin backup withholding if you have not started, and to make up to three solicitations for the TIN (initial, first annual, and second annual).

IRS Publication 1281 (Rev. 12-2023): Backup Withholding for Missing and Incorrect Name/TIN(s).

Form W-9: About Form W-9.

The 2026 rate check: Publication 15 (2026), which says the backup withholding rate remains 24%.

FAQ

Questions about a B-notice letter

Is this the official IRS B notice?

No. IRS Publication 1281 contains the First B Notice and the Second B Notice. This page drafts a letter with the account facts you enter and a checklist of that publication's timing rules. It is not an IRS form and it is not tax or legal advice. The publication is at https://www.irs.gov/pub/irs-pdf/p1281.pdf

What is the difference between a first and a second B notice?

Publication 1281 says to send the First B Notice and a Form W-9 after the first CP2100 or CP2100A for that account. Send the Second B Notice after a second CP2100 or CP2100A within a 3 calendar year period. Do not include a Form W-9 with the second notice. The payee must get the name and TIN validated by the SSA or the IRS.

When do I send the notice, and when does backup withholding start?

You have 15 business days from the date of the CP2100 or CP2100A, or the date you received it, whichever is later, to send the B notice. For a first notice, begin backup withholding no later than 30 business days after that same later date if the payee does not return a signed Form W-9. For a second notice, begin backup withholding if you do not receive the required validation by the 30th business day after the date of the Second B Notice. Publication 1281 states the rate is 24% for subject payments after December 31, 2017.

Can I call the payee and ask for the TIN?

No. Publication 1281 says this information may not be solicited by telephone. The publication describes a mailing. Mark the outer envelope IMPORTANT TAX INFORMATION ENCLOSED or IMPORTANT TAX RETURN DOCUMENT ENCLOSED.

What if the TIN is missing rather than incorrect?

Publication 1281 treats a missing TIN differently. If you have not started backup withholding, it says to begin immediately and continue until you receive a TIN, and to make up to three solicitations (initial, first annual, second annual). This page drafts the first or second B notice for an incorrect name and TIN.

What does the paid kit add that this page does not?

The IRS B-Notice + Backup Withholding Cure Kit is $49. It adds notice, payee, mailing, withholding, and correction controls. This page is one free letter. It is not tax or legal advice.