IRS Releases Updated Publication 1281

Paul Ogawa
March 26, 2020

The IRS recently published an updated version of Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). This publication provides guidance and procedures for issuing and receiving Notice CP2100 and CP2100A, backup withholding relating to incorrect names/TINs, and sample forms for soliciting TINs from information return recipients.

There is only one change to the publication, which is an update to the FAQ section:

  • FAQ #13, p. 6: A new FAQ was added referring to TCCs and their presence on IRS notifications. TCCs generally belong to the transmitter of the information return, and this FAQ instructs recipients to contact the person or entity who transmitted their records to the IRS with TCC questions.

To review this publication in its entirety, please visit the IRS website by clicking here.

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Paul Ogawa

Paul Ogawa is a Senior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.
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