What this notice is about
The 972F Notice is sent to notify Federal Agencies when they have filed information returns with missing or incorrect Payee Name / Taxpayer Identification Number (TIN) information. The agency must take certain actions when they receive this notice.
What you need to do
- Compare the Payees on the list(s) provided to your records. Contact Payees for correct information if needed.
- A Form W-9, Request for Taxpayer Identification Number and Certification can be used to solicit correct information from payees.
- If the payee was listed on a prior CP2100, Backup Withholding may apply immediately.
You may want to
- See Publication 1281, Backup Withholding for Missing and Incorrect Name/TINs PDF, for information on backup withholding requirements.
- For those information returns listed that are not subject to backup withholding see the solicitation rules in Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs PDF.
Frequently asked questions
No, the notice advises you to take certain actions, but a response is not required.
Herramientas de referencia
- Publicaci車n 1 (SP), Derechos del Contribuyente
- Publicaci車n 594 (sp), El Proceso de Cobro del IRS PDF
- Publicaci車n 1660 (SP), Derechos para la Apelaci車n de Cobros PDF
- Aviso 746, Informaci車n Sobre su Aviso, Multas e Intereses PDF
- Pago de impuestos
- Lista completa de formularios y publicaciones tributarios (en ingl谷s)
?Necesita ayuda?
- Puede autorizar a alguien para comunicarse con el IRS en su nombre.
- Vea si califica para recibir ayuda de una .
- Si no puede encontrar lo que necesita en l赤nea, llame al n迆mero del IRS que se indica en la parte superior de su carta o aviso. Si no recibi車 una carta o aviso, utilice la asistencia telef車nica.
- Si no puede resolver la multa por su cuenta, comun赤quese con el Servicio del Defensor del Contribuyente, una organizaci車n independiente dentro del IRS.