Help Improve IRS.gov – Participate in a study; CP2100 and CP2100A Notices, FSLG Website, Section 218 Videos

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Help Improve IRS.gov – Participate in a study

We want to make it easier for you to use our website by improving how it’s organized.

Sign up to participate in our study and tell us how you want to find the information on IRS.gov that you need.

After you schedule your study session, you’ll receive an email from our research team with meeting details.

Who can participate in the study

• You must be at least 18 years of age.
• You must be an employer, small business owner or retirement plan administrator, or work for a charity or other tax-exempt organization.
• You MAY NOT be a current or past employee of the IRS or U.S. Department of the Treasury.

If you’re unable to participate in this study, there will be future opportunities to help us improve the website.

If you have questions about this study, please contact us at irsgovtesting@irs.gov.

IRS sends CP2100 and 2100A notices to help payers correct backup withholding errors

In April, the Internal Revenue Service sent CP2100 and CP2100A notices to financial institutions, businesses or payers who filed certain types of information returns that don't match IRS records. These notices are sent twice a year; an initial mailing in September and October and a second mailing in April of the following year. CP2100 and CP2100A notices inform payers the information return is missing a Taxpayer Identification Number (TIN), has an incorrect name or a combination of both. For more information see IR-2022-87, April 15, 2022.

For additional resources on backup withholding:

Backup Withholding Video
Learn how to respond to the CP2100 and 2100A notices timely. 

Backup Withholding
Learn what payments are subject to backup withholding. 

Taxpayer Identification Number (TIN) On-Line Matching Use the TIN Matching program to match your 1099 payee information against IRS records prior to filing information returns. 

TIN Matching Program Video Watch the video to avoid penalties and expenses from filing invalid Forms 1099. 

Form 945, Annual Return of Withheld Federal Income Tax
Use this form to report withheld federal income tax from nonpayroll payments. Nonpayroll payments include backup withholding. 

Visit Federal, State and Local Governments Website

Find tax information and resources for government entities, including tax withholding requirements, information returns and e-services, Taxpayer Identification Number (TIN) matching and employee benefits.

Visit FSLG homepage

Section 218 and Retirement Systems Basics: Videos

This four-video series helps government entities correct or prevent payroll errors related to their unique participation in Social Security and Medicare coverage.

Watch the videos

Government Employees SS and Medicare Coverage
Determine if a position is covered by a Section 218 Agreement.