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IRS 1099 & B Notices

Form 1099

The Commonwealth of Pennsylvania submits reportable financial transactions to the Internal Revenue Service through one of the following forms:
  • 1099-MISC
  • 1099-S Real Estate Transactions
  • 1099-INT

B Notices

First B Notice
  • Notifies individuals and organizations that the name and tax ID number submitted on Form 1099 do not match IRS records

  • Includes an IRS W-9, Request for Taxpayer Identification Number and Certification Form

  • Mailed to vendors between October and December each year

Second B Notice
  • Notifies individuals and organizations that failed to respond to a First B Notice that they must validate their name and tax ID number

  • Requires individuals to submit a copy of their Social Security cards

  • Requires organizations to submit a copy of their IRS Letter 147C, confirming the correct name and tax ID

  • Mailed to vendors between September and December each year