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CP972F notice: what it means and what to do
Got an IRS CP972F notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP972F notice freeWhat the IRS says 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.
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
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 .
Common questions
No, the notice advises you to take certain actions, but a response is not required.
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