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 payer is one who 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.
The TIN Matching system is accessible 24 hours a day, seven days a week. Support services include on-line tutorials to assist customers with the registration, application and TIN Matching process. You do not need to be a registered user to access and view these tutorials. Customer assistance is also available toll-free at 1-866-255-0654, 7:30 a.m. to 7 p.m., EST, Monday through Friday.
Please also see - Pub 2108-A, On-Line Taxpayer Identification Number (TIN) Matching Program for more information.
You can also view a Federal, State, Local Government (FSLG) webinar that includes an illustration of the TIN Matching program.