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.
도움이 필요하십니까?
- 귀하를 대신해 IRS와 연락하도록 타인에게 권한을 부여할 수 있습니다(영어).
- 저소득 납세자 클리닉(영어)으로부터 도움을 받을 수 있는지 알아보십시오.
- 온라인에서 필요한 정보를 찾을 수 없는 경우 통지서 및 서신 상단에 기재된 IRS 번호로 전화하십시오. 서신이나 통지서를 받지 않았다면 전화 지원을 이용하십시오.
- 본인 스스로 가산세 문제를 해결할 수 없는 경우 IRS내 독립기관인 납세자 보호 서비스에 문의하십시오.