A “B” Notice is a notification from the IRS (Internal Revenue Service) alerting Uber that the TIN (taxpayer identification number) on your account with us doesn’t match its records due to either missing or mismatched TIN information.
The IRS considers a TIN incorrect if either the name or number shown on an account doesn’t match a name and number combination in their files or the files of the SSA (Social Security Administration).
After your account is listed on the IRS “B” Notice, Uber sends email communications to the email address you gave us, advising that your account needs attention and that you’ll need to update your tax information by the deadline provided in the notification. This notification will give you the opportunity to correct your W-9 information. After your account has been accurately updated, you’ll be removed from “B” Notice.
If you don’t take appropriate action to help us correct this problem before the deadline provided on the notification we sent you, the law requires us to backup withhold 24% of your earnings and send it to the IRS. The backup withholding will be reported in box 4 of your 1099-K the following year.
In addition to backup withholding, you may be subject to a $50 penalty by the IRS for failing to give us your correct name/TIN combination. The notice tells you how to help us make your account records accurate and how to avoid backup withholding and the penalty.
Please correct your account details by following these instructions to update your tax information (only admin or manager roles can update):
After filling out this information, select Submit.
You must submit an electronically signed IRS Form W-9 through the Tax Settings page on Uber Eats Manager before the due date of the notice we sent you even if the name and number (SSN or EIN) on your account with us match the name and number (SSN or EIN) on your Social Security card or the document issuing you an EIN.
If we don’t receive your electronic Form W-9 and any other documents that we need to change the name or TIN (or both) on your account before the deadline provided on the notice, we’re required by law to backup withhold 24% on any reportable payment that we pay to your account until we receive the necessary documents.
An electronic Form W-9 can be accessed at the tax profile on Uber Eats Manager for your convenience, as well as any additional documents allowing us to change the name/TIN combination on your account.
Please visit the IRS website for more information about “B” Notice.
Internal Revenue Service Center address information can be found on the IRS website.