Recorded Human Resources
1099 Errors: Backup Withholding and B Notice Triggers
RECORDED TRAINING COURSE 1099 reporting errors involving missing or incorrect Taxpayer Identification Numbers (TINs) can create significant compliance challenges for businesses. When the IRS identifies an incorrect name/TIN combination, payers may receive a CP-2100 or CP-2100A notice and may...
- Date & Time
- 1 Oct 2026 | 10:00 AM PDT
- Duration
- 90 Minutes
- Speaker
- Jason Dinesen, LPA, EA
- Credits
- Not accredited
Purchase Options
Secure 7-Day Refund Instant Access
Webinar Overview
RECORDED TRAINING COURSE
1099 reporting errors involving missing or incorrect Taxpayer Identification Numbers (TINs) can create significant compliance challenges for businesses. When the IRS identifies an incorrect name/TIN combination, payers may receive a CP-2100 or CP-2100A notice and may be required to take action, including issuing a B Notice and beginning backup withholding. This session provides a practical understanding of backup withholding requirements and B Notice procedures, helping accounting, payroll, accounts payable, tax, and finance professionals recognize common 1099 errors, respond appropriately to IRS notices, and avoid unnecessary penalties. Participants will also explore how to handle missing TINs, calculate and report backup withholding, manage B Notice requirements, and properly report withheld amounts on Form 945 and applicable 1099 forms.
Session Highlights
- Understand when backup withholding is required and which payments are subject to it.
- Identify common 1099 errors involving missing, incorrect, or mismatched TINs.
- Understand CP-2100 and CP-2100A notices and the actions that should follow.
- Learn the proper procedures for issuing and responding to First and Second B Notices.
- Review requirements for obtaining and maintaining accurate Form W-9 information.
- Understand when to start and stop backup withholding.
- Learn how to calculate backup withholding and properly report it.
- Understand Form 945 reporting for federal income tax withheld.
- Explore common compliance mistakes that can lead to IRS penalties.
- Use practical examples and real-world scenarios to strengthen your 1099 compliance process.
Why You Should Attend
1099 compliance doesn't end when the forms are filed. A missing TIN, incorrect name/TIN combination, or failure to respond properly to an IRS notice can create additional withholding, reporting, and penalty exposure.
This session will help you:
- Reduce costly 1099 reporting errors.
- Respond confidently to CP-2100/CP-2100A notices.
- Understand exactly when B Notices are required.
- Apply backup withholding rules correctly.
- Improve your W-9 and TIN verification procedures.
- Avoid common IRS compliance mistakes and penalties.
- Strengthen your organization's year-round information reporting process.
Who Should Attend
- Accountants
- Payroll Professionals
- Tax Professionals
- Bookkeepers
- Office Managers
- Human Resources Professionals
- Compliance Professionals
- Business Owners
Note: You will get access to the Recording link and E-Transcript in your account and at your registered email address.
Speaker(s)