TaxBandits Knowledge Base

What is '2nd TIN' in Form 1099-NEC?

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 provide the correct TIN information and promptly address the issue.

If you have been notified by the IRS twice within 3 calendar years regarding an incorrect TIN, you must select the checkbox ‘2nd TIN Not.’ By marking this box, the IRS will not send you any further notices about this account.