What This Notice Means

The CP972F goes to federal agencies. It tells the agency that it filed information returns with missing or incorrect payee name and taxpayer identification number (TIN) information. The notice includes a list of the payees involved.

The agency must take certain actions when it receives this notice.

What to Do

  • Compare the payees on the list to your records.
  • Contact payees for correct information when needed.
  • Use Form W-9, Request for Taxpayer Identification Number and Certification, to solicit the correct name and TIN from payees.

Backup Withholding

If a payee on the list was also listed on a prior CP2100 notice, backup withholding may apply immediately. Publication 1281, Backup Withholding for Missing and Incorrect Name/TINs, explains the requirements.

Some information returns on the list may not be subject to backup withholding. For those, follow the solicitation rules in Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs.

Do You Need to Reply to the IRS?

No. The notice tells you to take certain actions, but a response to the IRS isn't required.

Practical Tips

  • Document each solicitation you send and the date you sent it.
  • Update your payee records as corrected information comes in so future information returns are right.
  • Keep the notice and your list with your information reporting files.

If your organization received a CP972F notice and has questions about information reporting, call us at (813) 229-7100.