IRS Releases Updated Publication 2108A

Paul Ogawa
July 14, 2020

The IRS recently released an updated version of Publication 2108A, Online Taxpayer Identification Number (TIN) Program. This publication provides information and instructions relating to the IRS Online TIN matching program used by taxpayers to validate taxpayer identification numbers to avoid possible consequences like backup withholding and penalties.

Publication 2108A remains largely the same as its previous iteration in terms of its guidance. The only significant change is the addition of Forms 1099-NEC and 1099-G (boxes 6 & 7) to the Program’s applicable form types.

To review this publication in its entirety, please click 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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