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