What it is
Wrong or missing taxpayer numbers lead to notices and withholding duties. A short written procedure sets the steps from vendor setup to the year-end list.
This procedure covers collection of Form W-9, checking the number, backup withholding and the CP2100 notice steps, records and roles.
When to use it
- When setting up vendor onboarding.
- After a CP2100 notice.
- When cleaning up a vendor file before January.
What’s inside
- Header block with owner and date
- Collection and review rules
- TIN checking and backup withholding rules
- Roles and frequency table
Standard cited
This template follows IRS Pub 15 / Pub 1281. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
What is the backup withholding rate?
IRS Publication 15 says a payer must generally withhold 24% of certain taxable payments if the payee does not furnish a correct taxpayer identification number.
What is the second B notice deadline?
IRS guidance says it must be sent within 15 business days after the date of the CP2100 or CP2100A notice or the date received, whichever is later.
Can the payer check numbers?
The IRS offers TIN Matching to payers and their agents for certain information returns. Use it if eligible.
Related templates
- Form 1099-NEC and 1099-MISC Payee Schedule
- Form 1099 Vendor Tracker (Excel)
- Year-End Payroll and 1099 Close Checklist
- Worker Classification Worksheet: Employee or Contractor
Last updated 11/06/2026. All free templates.