What this notice is about
This second notice is sent to tell the taxpayer we still haven＊t received payment for taxes on Form 1040, U.S. Individual Income Tax Return, containing interest or dividend income after issuance of CP531.
What you need to do
Pay any taxes owed on your Form 1040 with interest or dividend income.
You may want to
- Read about backup withholding.
- Review Publication 1335, Backup Withholding Questions and Answers PDF.
- View your payoff amount, payment history, or order transcripts using the Online Account tool.
Frequently asked questions
What is backup withholding? (updated Feb. 19, 2025)
Backup withholding is withholding on mostly interest and dividend income that the payers withhold when we instruct them to do so.
What is the backup withholding rate?
The current rate is 24% and can increase or decrease with the tax laws.
ob极郤 long will the payers continue backup withholding? (updated Feb. 19, 2025)
The payers should continue until we instruct them to stop or until the payee provides written certification from us that the payee is no longer subject to backup withholding.
Tips for next year
- File your tax return timely
- Report all interest and dividend income
- Pay all taxes due
Herramientas de referencia
- Publicaci車n 1 (SP), Derechos del Contribuyente
- Retenci車n adicional (en ingl谷s)
- Publicaci車n 1281, Backup Withholding for Missing and Incorrect Name/TINs (Retenci車n adicional por nombre/TIN faltantes e incorrectos) (en ingl谷s) PDF
- Publicaci車n 1335, Underreporter Backup Withholding Questions and Answers (Preguntas frecuentes sobre la retenci車n adicional por declaraci車n insuficiente) (en ingl谷s) PDF
?Desea ayuda?
- Puede autorizar a alguien (en ingl谷s) para que le represente ante el IRS o para inspeccionar y/o recibir su informaci車n tributaria confidencial.
- Puede ser elegible para recibir la ayuda gratuita del .
- Verifique si re迆ne los requisitos para recibir la ayuda de una .
- Puede solicitar una copia de su carta o aviso en braille o en letra grande (en ingl谷s).
- Si no puede encontrar lo que necesita en l赤nea, llame al n迆mero de tel谷fono en su carta o aviso.