When utilizing the IRIS system for filing your 1099s, the Internal Revenue Service will NOT accept any files in which the Taxpayer Identification Number (TIN) does not match the Taxpayer name in the IRS Database.
On-Line Taxpayer Identification Number (TIN) Matching Program
The On-Line Taxpayer Identification Number (TIN) Matching Program is a free web-based tool offered by the IRS through e-Services and was established for payers of reportable payments subject to the backup withholding provisions of section 3406 of the Internal Revenue Code. This program allows a participant to check the TIN furnished by the payee against the name/TIN combination contained in the IRS database prior to filing an information return.
There are two TIN matching options offered through e-Services:
- Interactive TIN Matching – verify up to 25 name/TIN combinations and results will be received immediately. The user can input name/TIN combinations in groups of 25; there is a limit of 999 requests during a 24 hour period.
- Bulk TIN Matching – verify up to 100,000 name/TIN combinations and results will be received within 24 hours
Prior to completing an application to TIN Match, all prospective users must complete an on-line e-services registration by going to the e-services registration home page.
How do I apply to TIN Match?
Application for the TIN Matching program may be made after successful completion of the two-step eServices Registration process. Detailed information about how to register for eServices, and apply for TIN Matching, is available at, https://la.www4.irs.gov/e-services/Registration/index.htm.
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