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69 If a CCPP-approved provider has a missing or incorrect TIN, MDHS shall deduct the Backup Withholding (BWH-B) Rate of 28 percent from future payments through the CCPP program until the correct TIN or name is supplied to MDHS. A TIN shall be considered to be missing or incorrect if it is not provided, has more or less than nine numbers, has an alpha character as one of the nine positions, or is in an improper format with a NAME/TIN combination that does not match or cannot be found in IRS or SSA files.

If a CCPP-approved provider has a missing TIN, MDHS shall notify the provider via certified mail and immediately apply backup withholding until a W-9/TIN is supplied.

If a CCPP-approved provider has an incorrect name/TIN, MDHS shall send via certified mail a First B-Notice and a W-9 form. The envelope shall be clearly marked that important tax information is enclosed. The provider shall be given thirty (30) business days to respond to complete the W-9 with a correct name/TIN. Failure to respond to the first B-Notice within thirty (30) business days will result in immediate backup withholding until the completed W- 9 is returned.

If MDHS receives a second notification from the IRS within a three-year period that the provider TIN is incorrect, MDHS shall issue a Second B Notice to the provider. The Second B Notice shall not include a copy of the W-9. The provider shall be given thirty (30) business days to provide MDHS with a copy of his or her Social Security Card or a 147C. Failure to respond to the second B-Notice within thirty (30) business days shall result in immediate backup withholding until the documentation is provided.

Tax-exempt organizations, government agencies, and corporations may be exempt from backup withholding according to IRS regulation. MDHS shall keep a record of withholdings in order to submit an Annual Return of Withheld Federal Income Tax Form 945 to the IRS.

Source: 45 CFR 98.56; Miss. Code Ann. § 43-1-2(4); Miss. Code Ann. § 43-1-4 Revised: August 2025

CCPP Provider Obligation of Duty

The CCPP approved provider may not delegate, assign, or subcontract the performance of any obligations contained in this policy. If the provider chooses to use a Representative for any matter related to the CCDF program, the provider is prohibited from being represented by any individual and/or entity that has been placed on any exclusion or debarment list, either State or Federal.

Source: 45 CFR 98.56; Miss. Code Ann. § 43-1-2(4); Miss. Code Ann. § 43-1-4 Revised: August 2025