10301

CD Encryption Code Authorization For CP 2100/ 972CG Notices

Agency
IRS
Revision
Rev. 1-2017
Fillable fields
35
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 10301 online
Page 1 of form 10301

Form 10301: CD Encryption Code Authorization for CP2100/972CG Notices

Form 10301 is the CD Encryption Code Authorization for CP2100/972CG Notices. The instructions say it is used to authorize a contact person to receive an encryption code required to read a compact disk (CD) containing Notice CP2100, Please check your Backup Withholding List, or Notice 972CG, A Penalty is proposed for your Information Returns.

The form is completed by the payer, which the form describes as the company receiving the CD, and it is sent to the IRS. It names a primary and a secondary company contact, sets a self-assigned PIN of ten alphanumeric characters, and is signed by an official of the company or organization.

The instructions say a new Form 10301 automatically revokes all prior authorizations, and that it goes to the IRS by fax or by mail, not both. You can fill out the PDF free in your browser on this page and download it without an account.

What's on Form 10301

Block 1: type of request

Two boxes, Original or Revised. The Revised box is used to update the form with current company information.

Blocks 2 and 3: payer and TIN

The payer's legal name and street address, then its nine-digit EIN or SSN.

Blocks 4 and 5: contacts

Name and telephone number of a primary and a secondary company contact authorized to receive the encryption code.

Block 6: PIN

A self-assigned PIN of ten alphanumeric characters, with no special characters. The instructions say the encryption code is not provided before PIN verification.

Block 7: affidavit

A checkbox confirming the signer has read the affidavit in the instructions and is authorized to sign for the payer, with the affidavit made under penalties of perjury.

Block 8: official's signature

Name, title, signature and date of the official of the company or organization.

How to fill out Form 10301

  1. 1

    Block 1

    Check Original for a first request, or Revised to update company information. The form says all fields marked with an asterisk are required, and to type or print in black ink.

  2. 2

    Blocks 2 and 3

    Enter the legal name and complete street address of the payer receiving the CD, then the payer's nine-digit EIN or SSN.

  3. 3

    Blocks 4 and 5

    Enter the name and telephone number of the primary contact, then of the secondary contact, who are authorized to receive the encryption code.

  4. 4

    Block 6

    Enter a self-assigned PIN of ten alphanumeric characters, with no special characters. The instructions say to retain the PIN for future reference.

  5. 5

    Blocks 7 and 8

    Check the affidavit box, then an official of the company or organization prints their name and title, signs and dates. A copy of a power of attorney is attached if one applies.

Why fill Form 10301 on indox

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Where it goes, timing and the encryption code

Where to send it

Mail to Internal Revenue Service, 230 Murall Drive, Mail Stop 4360, Kearneysville, WV 25430, or fax to (877) 477-0572 within the U.S. or (304) 579-4105 internationally. The form says to either fax or mail, not both.

Timeframe

The instructions say to allow 5 business days from the date the IRS receives the form.

Getting the code

After the CD arrives, the primary or secondary contact calls the IRS for the encryption code. Assistance is available Monday through Friday at (866) 455-7438 (toll free) or (304) 263-8700 (international).

Prior authorizations

The form says a new Form 10301 automatically revokes all prior authorizations.

Required fields

Every field marked with an asterisk is required, and the form says to type or print in black ink.

Who completes Form 10301?

  • Payers receiving the CD

    Block 2 asks for the legal name and street address of the company (payer) receiving the CD containing CP2100/972CG notices.

  • Primary and secondary contacts

    Blocks 4 and 5 name the people authorized to receive the encryption code. The instructions say it is the contact person's responsibility to know the company's PIN.

  • Company officials who sign

    The instructions list who completes and submits it: the owner of a sole proprietorship, a principal officer of a corporation, a duly authorized member or officer of a partnership, government entity or other unincorporated organization, or the fiduciary of a trust or estate.

  • Representatives with a power of attorney

    The instructions say that if you have a power of attorney, attach a copy to the form.

The form is completed by the payer that receives the CD with CP2100 or 972CG notices. It is not a form an individual files for their own taxes.

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Questions about Form 10301

What is Form 10301 used for?

The instructions say it authorizes a contact person to receive the encryption code needed to read a CD containing Notice CP2100 or Notice 972CG.

Who signs Form 10301?

An official of the company or organization. The instructions list the owner, a principal officer, a duly authorized member or officer, or the fiduciary, depending on the type of payer.

How long does it take?

The instructions say to allow 5 business days from the date the IRS receives the form.

Can I fax and mail it?

The form says to either fax or mail it, not both.

What does the PIN do?

The instructions say the PIN is used to authorize the contact to receive the encryption code, and the code is not provided before the PIN is verified.

How are the contacts changed?

Check the Revised box and complete the form with current company information. The form says a new Form 10301 revokes all prior authorizations.