W9, B notice and 1099-miscellaneous reporting FAQs for health care providers

• The W9 submitted should have the correct TIN OWNER name on Line 1. The TIN owner name is the legal name of entity (or individual) used on Line 1 of the SS-4 application submitted to the IRS when applying for an EIN. Line 1 of the W9 needs to be filled out or the W9 in invalid. The TIN and TIN owner name on the W9 will be used for generating the 1099-Miscellaneous form for tax reporting to the IRS.
• The DBA (Doing Business As) name should be on Line 2 if applicable. The DBA name will be used to create the provider record and payments will be made to the TIN owner name provided on Line 1 of the W9.
• The W9 should only have 1 TIN. Do not submit W9 with both SSN and EIN fields populated.
• The W9 should be signed and dated certifying the information you are providing is correct.
• The use of a Social Security Number (SSN) as your TIN is allowed for the owner of the SSN and 1 DBA name. We are unable to set up the use of 1 SSN for multiple individuals.

• Aetna mails 1099-Miscellaneous forms reporting all payments from Aetna and our blended entities to recipients prior to January 31 annually. Page 2 of the 1099-Miscellaneous form will have the breakdown of which entity paid the TIN.
• Aetna is required to report to the IRS any payments of $600 or more to a TIN in a calendar year – January 1 through December 31. A 1099-Miscellaneous form will not be issued and payments will not be reported to the IRS if total payments were less than $600 in a calendar year.
• Aetna reports on an issued basis. Payments recorded under a TIN/TIN owner name are reportable to the IRS regardless of whether the payment has been processed by the recipient.
• Payments received in error need to be reported to Aetna Provider Service Center – 888-632-3862 prior to December 31^st to allow correction to 1099-Miscellaneous forms. Please request confirmation that the correction has been processed.
• To request a copy of your 1099-Miscellaneous form, please contact Aetna Provider Tax Line @ 855-849-7539 or 860-273-8400. Please be prepared to submit authorization to release the tax form to the TIN owner or authorized agent of the TIN owner.
• Name and Address changes for tax forms can be submitted to PDM/IRSbackupwithholding@Aetna.com or faxed to 860-754-2616. Please include a copy of your W9 along with details of the changes needed.
• A detail listing of the amounts paid and the check numbers is available by contacting the Aetna Provider Tax Line @ 855-849-7539 or 860-273-8400.
• For claim specific inquiries, please contact the Provider Service Center @ 888-632-3862

• The Internal Revenue Service (IRS) creates B Notices based on the tax identification number (TIN) or TIN owner name combination from the previous tax year 1099 Miscellaneous reporting. If Aetna’s file doesn’t match what the IRS has on file for a TIN or TIN owner name, the TIN/TIN owner name is put on the B Notice file.
• A TIN can be a Social Security number (SSN) or an Employer Identification Number (EIN).
• The IRS considers a record as incorrect if either the name or TIN shown on an account doesn’t match a name and TIN combination in their files, or the files of the Social Security Administration (SSA).
• There are 2 levels of B Notices: 1. 1^st B Notice requires the provider to submit a W9 form to comply.  We provide a substitute W9 with the 1^st B Notice solicitation. 2^nd B Notice is used when a TIN has been flagged by the IRS twice within 3 years. A 2^nd B Notice requires the provider to submit an IRS Letter 147C for EIN’s or a copy of their Social Security card for SSN’s. An IRS Letter 147C has to be obtained from the IRS by the provider. We cannot accept a Form W-9 to stop backup withholding or update a TIN record for a second B Notice.
• Please take the appropriate action to help Aetna correct this problem before the date shown on the Notice. Unfortunately, if this isn’t corrected in a timely manner, the law requires Aetna to withhold federal backup income taxes at the rate of 24 percent, and if applicable, state backup withholding income taxes.
• Federal Income Tax deducted is deposited to the IRS on a daily basis and is non-refundable by Aetna. The Federal Income Tax deduction amounts will be reflected in Box 4 of the 1099 -Miscellaneous form.  Please work with your tax advisor to recover Federal Income Tax deducted.

• Aetna Provider Tax Line 855-849-7539 or 860-273-8400
• Aetna Provider Tax Fax– 860-754-2616
• Aetna Provider Tax email PDM/IRSbackupwithholding@Aetna.com
• Aetna Provider Service Center– 888-632-3862
• Medical providers -- Account code 005-1 –855-849-7539, Fax: 860-754-2616 
• Dental providers -- Account code 005– 904-351-3005, Fax: 860-262-9623
• Employee Assistance Program -- Account code 020– 1-800-872-7322
• HMO -- Account code 110 – 215-775-3022
• Virginia Surety Company, American Continental Insurance, Genworth Life Insurance, Genworth Life & Annuity Insurance, Combined Insurance, Union Fidelity Life, Washington National Insurance, Allianz Life Insurance Co. of New York, Continental Life Insurance, Aetna Life Insurance Company, or Aetna Health & Life Insurance Company -- Account code 212– 1-800-264-4000
• Aetna Student Health -- Account code 350 – 1-800-966-7772
• Meritain Health -- Account code 515 – 952-593-6403
• Aetna Voluntary Services -- Account code 700 – 803-714-1774
• Choc Health Alliance, Schaller Anderson, Aetna Better Health, Parkland Community Plan, Integral Health Plan, Missouri Care , Maryland Physicians Care, Mercy Care or Delaware Physicians -- Account code 900– 602-659-1694

• Additional guidance is available at www.irs.gov

o   Form SS-4 – Application for Employer Identification Number (EIN)
 

o   Form W9 – Request for Taxpayer Identification Number (TIN) and Certification
 

o   Publication 1281 – Backup Withholding for Missing and Incorrect Name/Tins
 

o   Publication 1586 – Reasonable Cause Regulations and Requirements for missing and incorrect Name/TINs
 

•  Providers should seek advice based on their particular circumstances from an independent tax advisor.