What is '2nd TIN' in Form 1099-NEC?
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The IRS may issue B-Notices indicating TIN discrepancies, such as CP2100 or CP2100A, if the provided TIN (Taxpayer Identification Number) on the 1099-NEC is incorrect. In response, you must furnish the correct TIN information and promptly address the issue. 

If you were notified by the IRS twice within 3 calendar years regarding an incorrect TIN, you must select the check box ‘2 TIN Not.'. If you mark this box, the IRS will not send you any further notices about this account.