What is the difference between the BTR-45-I Non-filer notice and the BTR-45-B Non-filer notice?

What is the difference between the BTR-45-I Non-filer notice and the BTR-45-B Non-filer notice?

The BTR-45-I is sent to an individual taxpayer receiving income from a partnership or S Corporation.  The BTR-45-B is sent to a business receiving income from a partnership or S Corporation. 

For more information regarding pass-through income, please see Publication 129, Pass-through Entity Income.

Submit a question