what is a first b notice
A âBâ Notice is a backup withholding notice. 1. The First âBâ Notice and the Second âBâ Notice. You must send the First âBâ Notice and a Form W-9 to a payee after you receive the first CP2100/CP2100A Notice with respect to this account for the purpose of soliciting a correct name/TIN combination. 2. The text of the Second âBâ Notice is different than that of the First âBâ Notice. It tells the payee to contact IRS or SSA to obtain the correct name/TIN combination. The mailing of the second notice should not include a Form W-9.