CP2100 Notices; Election worker withholding and reporting
Internal Revenue Service (IRS) sent this bulletin at 10/04/2019 01:48 PM EDT
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CP 2100 Notices The IRS will issue a CP2100 or CP2100A Notice if the payee’s name and Taxpayer Identification Number (TIN) on the information return filed does not match IRS records. This notice informs payers they may be responsible for beginning backup withholding, if they haven’t already done so. Publication 1281, Backup Withholding on Missing and Incorrect Name/TIN(s) (PDF), contains all the information payers need to comply with backup withholding requirements. These resources will help you avoid receiving a CP2100:
Do you hire election workers? Each election year, thousands of state and local government entities hire workers to conduct primary and general elections. Compensation paid to election workers is income and may be subject to income tax and FICA taxes as well as reporting requirements. Election Workers: Reporting and Withholding will help you understand their unique reporting and withholding requirements and which election workers may be covered by a Section 218 Agreement. If you have account related questions, call TE/GE Customer Account Services at 877-829-5500. Subscribe to the FSLG Newsletter. This message was distributed automatically from the mailing list FSLG. Please do not reply to this message. |
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