A TC 971 AC 190 with secondary Action Code of "1" must be used on the spouse’s (or dependent’s) account.
The payer MAY NOT show only the business name for a sole proprietorship.
The payer should try to obtain a good address for the payee and mail the notice again.
Records should be notated, so that if the relationship is renewed with the same individual it can be tracked for the two out of three year rule.
The payer is only required to track these accounts for three years after the date he received the B-Notice.
If a new address cannot be found the payer should keep the undeliverable document with the payee's records and start BWH on any future payments.