IRS Form 10301 – In the world of tax compliance, staying on top of IRS requirements is crucial for businesses and payers handling information returns. One key tool in this process is IRS Form 10301, also known as the CD Encryption Code Authorization for CP2100/972CG Notices. This form allows authorized individuals to access encrypted CDs containing important IRS notices related to backup withholding and proposed penalties. Whether you’re a payer dealing with mismatched Taxpayer Identification Numbers (TINs) or simply ensuring your records are accurate, understanding Form 10301 can help avoid costly errors and streamline your compliance efforts.
In this comprehensive guide, we’ll break down what IRS Form 10301 is, its purpose, who needs it, how to fill it out, and where to submit it. We’ll also explore the related CP2100 and 972CG notices to provide full context for why this form matters in 2026 and beyond.
What Is IRS Form 10301?
IRS Form 10301 is an official document from the Department of the Treasury and Internal Revenue Service designed to authorize specific contact persons to receive encryption codes. These codes are necessary to unlock compact disks (CDs) that contain sensitive IRS notices. The form was last revised in January 2017 and remains the current version as of the latest available information.
The form itself is a two-page document: the first page includes fields for payer information, contacts, and signatures, while the second page provides detailed instructions and an affidavit. All required fields are marked with an asterisk (*), and the form must be completed in black ink for clarity.
The Purpose of Form 10301
The primary goal of Form 10301 is to ensure secure access to IRS notices delivered via encrypted CD. Specifically, it authorizes a primary and secondary contact to receive the encryption code needed to view:
- Notice CP2100: This is a backup withholding notice, often referred to as a “B Notice,” informing payers that the payee’s name and TIN on filed information returns do not match IRS records. It’s issued when there are 50 or more errors in returns. The notice lists missing, incorrect, or not currently issued TINs, prompting payers to begin backup withholding at a rate of 24% on reportable payments unless corrected.
- Notice 972CG: Known as a “P Notice” or Notice of Proposed Civil Penalty, this is sent when information returns contain errors, such as late filings, missing TINs, or mismatches. It proposes penalties under IRC 6721, which can range from $50 to $310 per return depending on the timing and intent. Unlike CP2100, it’s a penalty-focused notice that requires a response within 45 days to agree, disagree, or request abatement based on reasonable cause.
By submitting Form 10301, payers ensure that only authorized personnel can access these notices, maintaining data security and compliance with IRS regulations. Note that submitting a new or revised Form 10301 automatically revokes all prior authorizations.
Who Needs to File IRS Form 10301?
This form is essential for payers—such as businesses, financial institutions, or organizations—that file information returns (e.g., Forms 1099) and receive CP2100 or 972CG notices on CD. If you’ve filed returns with TIN mismatches or other errors, the IRS may send these notices via encrypted media to protect sensitive data.
You should file Form 10301 if:
- You’re expecting or have received a CD with CP2100 or 972CG notices but need an encryption code to access it.
- Your company information or authorized contacts have changed (use the “Revised” option).
- You’re a sole proprietorship, corporation, partnership, government entity, trust, or estate handling reportable payments.
Payers who file fewer than 50 erroneous returns may receive a CP2100A instead of CP2100, but the process for Form 10301 remains the same. Allow at least 5 business days for processing after submission.
Step-by-Step Guide: How to Complete IRS Form 10301?
Filling out Form 10301 is straightforward, but accuracy is key to avoid delays. Here’s a block-by-block breakdown based on the official instructions:
- Type of Request (Block 1): Check “Original” for first-time submissions or “Revised” if updating existing information.
- Payer Information (Block 2): Enter the legal name and full street address of the company receiving the CD, including city, state, and ZIP code.
- Taxpayer Identification Number (Block 3): Provide your 9-digit EIN or SSN.
- Primary Company Contact (Block 4): List the name and telephone number of the main authorized person. This individual must know the company’s PIN.
- Secondary Company Contact (Block 5): Provide details for a backup contact, who also needs to know the PIN.
- Personal Identification Number (Block 6): Create a self-assigned 10-digit alphanumeric PIN (no special characters). Retain this for future verification when requesting the encryption code.
- Affidavit (Block 7): Check the box to confirm you’ve read the affidavit on page 2 and are authorized to sign. The affidavit declares the form’s accuracy under penalties of perjury.
- Official Signature (Block 8): The form must be signed by an authorized official (e.g., owner for sole proprietorships, principal officer for corporations). Include name, title, and date. Attach a power of attorney if applicable.
All asterisk-marked fields are mandatory. Use black ink and type or print clearly.
Where and How to Submit Form 10301?
Submit the completed form by mail or fax (do not do both) to:
- Mail: Internal Revenue Service, 230 Murall Drive, Mail Stop 4360, Kearneysville, WV 25430
- Fax: (877) 477-0572 (U.S.) or (304) 579-4105 (International)
After submission, wait 5 business days. Once you receive the CD, call the IRS at (866) 455-7438 (toll-free) or (304) 263-8700 (international) Monday through Friday to get the encryption code. The contact must verify the PIN during the call.
Important Notes and Best Practices
- Paperwork Reduction Act: Completing the form takes about 15 minutes on average. Feedback on the form can be sent to the Tax Forms Committee, but do not send the form itself there.
- Avoiding Notices: To minimize CP2100 or 972CG issues, verify TINs using the IRS TIN Matching Program before filing returns. This can prevent mismatches and penalties.
- Responding to Notices: If you receive a 972CG, respond within 45 days with an explanation for abatement, such as reasonable cause (e.g., first-time errors or unavoidable delays).
- Updates: Always check the official IRS website for the latest form version, as revisions could occur.
Conclusion
IRS Form 10301 plays a vital role in securing access to critical notices like CP2100 and 972CG, helping payers maintain compliance and avoid penalties. By understanding its requirements and following the steps outlined, you can efficiently handle these IRS communications. For the most up-to-date guidance, download the form directly from the IRS website and consult a tax professional if needed. Staying proactive with TIN verification and timely submissions will keep your business in good standing with the IRS.