W-9, B Notice and 1099-miscellaneous reporting: FAQs for providers

• The correct tax identification number (TIN) owner name on line 1. The TIN owner name is the legal name of the entity or individual used on the SS-4 application (line 1) sent to the IRS when applying for an employer identification number (EIN). For the W-9 to be valid, line 1 needs to be filled out. The TIN and TIN owner name on the W-9 will be used to generate the 1099-Miscellaneous (1099-MISC) form to report taxes to the IRS.
• The doing business as (DBA) name on line 2 (if it applies). We’ll use the DBA name to create the provider record and make payments to the TIN owner name on line 1 of the W-9 form. 

Things to keep in mind:

• Include only one TIN. Don’t send the W-9 form with both Social Security number (SSN) and employer identification number (EIN) fields filled out.
• You can use a Social Security number (SSN) as your TIN for the owner of the SSN and one DBA name. However, we can’t set up the use of one SSN for more than one individual.
• Sign and date the W-9 to certify the information you filled out is correct.

• Aetna mails 1099-MISC forms reporting all payments from us and our blended entities before January 31 each year. You can find the breakdown of which entity paid the TIN on page 2 of the 1099-MISC form.
• We’re required to report payments of $600 or more in a calendar year (January 1 through December 31) to the IRS. If payments were less than $600 in a calendar year, we won’t report payments to the IRS, and you won’t receive a 1099-MISC form.
• We report on an issued basis. We report payments recorded under a TIN/TIN owner’s name to the IRS even if the payment isn’t processed.

Need help?

• If you receive a payment in error: Call the Aetna Provider Service Center at 1-888-632-3862 ${tty} before December 31 to correct the 1099-MISC form. Be sure to ask for confirmation that we’ve processed the correction.
• For tax form name and address changes. You can email the changes to us or fax to 1-860-754-2616. Be sure to include a copy of your W-9 along with the details of the changes needed. 
• To request a copy of your 1099-MISC form: Call the Aetna provider tax line at 1-855-849-7539 ${tty} or 1-860-273-8400 ${tty}. Be prepared to submit authorization to release the tax form to the TIN owner or authorized agent of the TIN owner.
• To get a list of amounts paid and the check numbers: Contact the Aetna provider tax line at 1-855-849-7539 ${tty} or 1-860-273-8400 ${tty}.
• For questions about claims: Call the Aetna Provider Service Center at 1-888-632-3862 ${tty}.

• 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 two levels of B Notices:
  
  
  • The first B Notice requires the provider to submit a W-9 form to comply. We provide a substitute W-9 with the first B Notice.
  • The second B Notice is used when a TIN has been flagged by the IRS twice within three (3) years. A second B Notice requires the provider to submit IRS Letter 147C for employee identification numbers (EINs) or a copy of their Social Security card for Social Security numbers (SSNs). Providers need to get IRS Letter 147C from the IRS. We can’t accept Form W-9 to stop backup withholding or update a TIN record for a second B Notice.

What to do if you receive a B Notice

Be sure to take action to help us correct your information before the date on the B Notice. If this info isn’t correct by the due date, the law requires us to withhold federal backup taxes at the rate of 24 percent (and if it applies, state backup withholding income taxes).

Any deducted federal income tax is deposited to the IRS daily. Aetna cannot refund it. You can find the federal income tax deduction amounts in box 4 of the 1099-MISC form. To recover deducted federal income tax, work with your tax advisor.

• Aetna provider tax line: 1-855-849-7539 ${tty} or 1-860-273-8400 ${tty}
• Aetna provider tax fax: 1-860-754-2616
• Aetna provider tax email: PDM/IRSbackupwithholding@Aetna.com
• Aetna Provider Service Center: 1-888-632-3862 ${tty}
• Medical providers (Account code 005-1): 1-855-849-7539 ${tty}; Fax: 1-860-754-2616
• Employee assistance program (Account code 020): 1-800-872-7322 ${tty}
• 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 ${tty}
• Aetna Student Health^SM (Account code 350): 1-800-966-7772 ${tty}
• Aetna Voluntary Services (Account code 700): 1-803-714-1774 ${tty}
• 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): 1-602-659-1694 ${tty}

You can find more guidance on IRS.gov.

• Form SS-4: Application for employer identification number (EIN)
• Form W-9: Request for taxpayer identification number (TIN) and certification
• Publication 1281: Backup withholding for missing and incorrect name/TINs
• Publication 1586: Reasonable cause regulations and requirements for missing and incorrect name/TINs

Be sure to get advice for your situation from an independent tax advisor.