B Notice Mailings and the Wording on the Outside of the Envelope
This question came up in Ask the Expert recently, and it’s a timely enough topic that I wanted to revisit it in a separate post.
The question related to required wording that must be on the envelope.
Does it have to literally be on the outside of the envelope, or can you put it on a piece of paper inside the envelope, but showing through the mailing window on the envelope?
Background
When you send a B Notices, the IRS requires you to do the following:
“Your outside mailing envelope must be clearly marked “IMPORTANT TAX RETURN INFORMATION ENCLOSED” or “IMPORTANT TAX RETURN DOCUMENT ENCLOSED.”
(From Publication 1281)
So, the question asked of me was, is it okay to put that wording on a piece of paper that shows through the window on the envelope? The person asking this question says this would be cheaper than printing the words on the envelope itself.
Answer
We see the wording of Publication 1281 above, which clearly says “outside mailing envelope.”
If we dig into the regulations, we find no answer. The regs just defer to IRS procedures. See regulation 31.3406(d)-5(d)(2)(i).
In the absence of anything saying to do something else, I would go with a literal interpretation of Publication 1281. Put those words on the "outer mailing envelope.”
Jason Dinesen, EA, is a distinguished tax professional and educator with a fervent passion for demystifying complex tax concepts. Jason prepares some tax returns each year, but spends most of his professional time teaching on various tax-related topics -- with 1099s being the one everyone comes back to over and over.
He's also the founder of Dinesen Media Ventures, which provides a diverse range of media content, ranging from continuing education programs for accountants and tax professionals to podcast production to radio and journalism content.
Recognized for his sharp tax interpretations, Jason is renowned for promptly analyzing the latest tax updates and IRS guidance, sharing his insights with the professional community. Over his career, he has educated more than 200,000 accounting, tax, and HR professionals on various topics.
Form 1099 was the very first thing he ever taught on, on April 26th, 2012, at a Sheraton Hotel next to a Lowe's in West Des Moines, Iowa.
