1099 Errors: Backup Withholding and B Notice Triggers
Date: jUNE 17, 2026
Speaker: Jason Dinesen
This webinar explores the often-overlooked topic of backup withholding in the 1099 reporting environment—an area that can quietly trigger major penalties if mishandled. Participants will gain a comprehensive understanding of what backup withholding is, when it’s required, and how to report it correctly.
Key compliance concepts are covered in detail, including CP-2100 letters, handling missing Social Security Numbers (SSNs) or Employer Identification Numbers (EINs), and the legal consequences of failing to act. You’ll also explore how to navigate B Notice requirements, apply withholding rules, and manage reporting using Forms 945 and 1099-NEC.
Learning Objectives:
- Identify when backup withholding applies and who must enforce it.
- Explain the link between missing TINs and withholding requirements.
- Discuss the procedures for handling CP-2100 letters and B Notices.
- Analyze how to compute backup withholding on various payments.
- Explore reporting rules for Forms 1099-NEC and 945 withholding.
- Differentiate common compliance errors and strategies to avoid penalties.
Session Highlights:
- CP-2100 Letter Process
- B Notice Compliance Steps
- Missing TIN Responses
- Reporting Form 945 Withholding
- Penalties and IRS Enforcement
Real-world examples, practical scenarios, and interactive polling questions ensure that participants walk away with actionable insights. By the end of this course, you’ll be better prepared to stay compliant, avoid costly errors, and confidently manage backup withholding obligations within your organization or for your clients.
Who Should Attend
- Certified Public Accountants (CPAs) & Enrolled Agents (EAs)
- Tax Attorneys
- Tax Preparers
- Bookkeepers
- Business Owners
- Tax Managers
