Second time receiving a "B" Notice from Uber

What is a second “B” Notice and why does it occur?

A second “B” Notice occurs when the name/TIN combination mismatch has been identified by the Internal Revenue Service (IRS) twice within 3 years stating that the combination of the name and taxpayer identification number (name/TIN combination) on your account with us is incorrect.

After your account is listed on the IRS second “B” Notice list, Uber sends email communications to the email address you provided us, advising that you’ll need to update your tax information and upload the documentation mentioned on the communication sent to you 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.

What happens if this isn’t resolved?

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. Backup withholding on your earnings will continue until you give us the correct information. The backup withholding will be reported in box 4 of your 1099-K the following year.

The IRS may charge you a $50 penalty 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.

What steps should be taken to resolve second “B” Notice?

Please correct your account details by following these instructions to update your tax information (only admin or manager roles can update):

Sign in to Uber Eats Manager and go **Settings > Tax/Invoice > Tax Settings **
In the Tax Setting tab, update the following by filling out the electronic W-9 Form:

Legal name as registered with the IRS
Your tax identification number, which is your Employer Identification Number (EIN) or Social Security Number (SSN)
Your address
You’ll also need to upload a copy of your SSN card or a copy of the IRS EIN 147C letter

After submitting this information, select Submit.

If you don’t have your EIN confirmation letter (147C), you can request a copy of your EIN 147C letter by contacting the IRS.

Please visit the IRS website for more information about “B” Notice.

Internal Revenue Service Center address information can be found on the IRS website.