TIN Matching

What is TIN matching?

TIN matching is the IRS process of verifying that taxpayer identification numbers match the names associated with them. Before issuing 1099s, you can submit TIN and name combinations to the IRS to verify accuracy. Matching prevents incorrect 1099s that trigger B Notices and potential backup withholding. The IRS offers both online and bulk file TIN matching for businesses.

Using the IRS TIN matching system

Register for the IRS e-Services portal to access TIN matching. Submit up to 25 TIN/name combinations online or upload bulk files for larger volumes. Results indicate whether the combination matches IRS records. Mismatches require follow-up with vendors before 1099 issuance. Verify early in the year to allow time for corrections before filing deadlines.

Preventing TIN problems

Collect W-9s before making payments to new vendors. Verify TINs when received rather than waiting until year end. Use TIN matching for all new vendors and periodically for existing vendors. Address mismatches by requesting corrected W-9s. The cost of upfront verification is far less than dealing with B Notices, backup withholding, and penalties after incorrect 1099s are filed.