If you file W-2s or 1099s for employees or contractors, there are several other IRS letters you might receive. Each serves a different purpose. If you do get a letter from the IRS, locate any of these codes in the top right corner of the letter, and you’ll be able to quickly identify the reason for the IRS alert(s).
CP2100 / CP2100A
Alerts you that a payee’s name and TIN (Taxpayer Identification Number) don’t match IRS records. You may need to send a B Notice and begin backup withholding.CP215 / CP2501C
Notifies you of a proposed penalty for late, incorrect, or missing filings. You can respond to dispute or pay the penalty.Letter 972CG
Informs you of penalties for late or incorrect 1099/W-2 submissions. You typically have 45 days to respond or appeal.Letter 5005-A / 5005-B
Identifies backup withholding issues due to incorrect payee information. Similar to CP2100, it may require B Notices and withholding.Letter 226J
Sent to Applicable Large Employers (ALEs) under the Affordable Care Act. It indicates a potential penalty if W-2 data suggests you didn’t offer qualifying health coverage.Letter 1948C
Requests clarification about the filing status of certain 1099s or W-2s due to inconsistencies.
🧾 Letters Related to Filing Methods or Corrections
CP136
A reminder to deposit backup withholding or other federal income taxes related to 1099/W-2 payments.CP148A
Confirms that the IRS has updated its records based on name/TIN corrections you submitted.
✅ What You Can Do
Double-check names and TINs before submitting W-2s or 1099s.
If you receive a CP2100, review the affected forms and respond promptly.
Only respond to Letter 1865C if the IRS asks for additional information.
Keep all tax-related correspondence and documentation for at least four years.
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