Get Answers Support Tax Filings & Payments 1099 Form 1099-NEC What is '2nd TIN' in Form 1099-NEC? Last modified 1/8/2024 6:37:03 AM EST 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. Was this helpful? Yes No Related Questions How to import 1099-MISC/1099-NEC recipient information from QuickBooks? What is the difference between 1099-MISC and 1099-NEC? What payments are to be reported on Form 1099-NEC? When is the deadline to file Form 1099-NEC? Go to Home Page Need more help? Get in touch with our dedicated support team Contact Us (704) 684-4751 support@taxbandits.com Sign Up for a FREE TaxBandits Account! The Smart CPA Choice Register Now Already have an account? Sign in