Taxpayer identification number (TIN) on-line matching


TIN Matching is part of a suite of internet-based pre-filing e-services that allows “authorized payers” the opportunity to match 1099 payee information against IRS records prior to filing information returns.

An authorized taxpayer: Has filed forms 1099-B, 1099-DIV, 1099-INT, 1099-K, 1099-MISC, 1099-OID or 1099-PATR with the IRS in at least one of the two past tax years.

Interactive TIN Matching will accept up to 25 payee TIN/Name combinations on-screen while Bulk TIN Matching will allow up to 100,000 payee TIN/Name combinations to be matched via a text file submission.

Both programs will:

  • match the payee name and TIN with IRS records;
  • decrease backup withholding and penalty notices; and
  • reduce the error rate in TIN validation.

Individuals who are authorized to act for the federal, state, local, or tribal government must first register to use e-Services and select a username, password and PIN. Then they can register to use TIN Matching from the suite of e-Service products available.

Please also see Publication 2108-A, On-Line Taxpayer Identification Number (TIN) Matching ProgramPDF for more information.