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Compliance

IRS TIN Matching: Verify Contractor Tax IDs

TIN matching helps you verify that a contractor's name and tax ID match IRS records before you file 1099s. Catching errors early prevents B-notices and penalties.

What is TIN Matching?

TIN Matching is a free IRS service that lets businesses verify the name and Taxpayer Identification Number (TIN) combinations provided by payees (contractors, vendors, etc.) before filing information returns like 1099s.

The service compares the information you submit against IRS records and tells you whether the name/TIN combination matches. This helps you catch errors before they become costly problems.

Why TIN Matching Matters

  • Avoid B-notices: The IRS sends B-notices (backup withholding notices) when the name/TIN on a 1099 doesn't match their records. Handling B-notices is time-consuming and may require backup withholding.
  • Prevent penalties: Filing 1099s with incorrect TINs can result in penalties of $60-$310 per form, depending on when you correct the error.
  • Catch fraud: TIN matching can help identify contractors who provide fake or incorrect tax information.
  • Smooth year-end: Verifying TINs throughout the year prevents a scramble to fix errors during tax season.

How to Use IRS TIN Matching

  1. Register for e-Services: Create an account on the IRS e-Services portal at irs.gov
  2. Apply for TIN Matching: Request access to the TIN Matching application (approval typically takes 24-48 hours)
  3. Submit verification requests: Enter up to 25 name/TIN combinations at a time for instant results, or upload a bulk file
  4. Review results: The IRS returns a code indicating whether each combination matches their records

TIN Matching Result Codes

  • 0 - Match: The name/TIN combination matches IRS records
  • 1 - Missing TIN: The TIN was not provided
  • 2 - TIN not issued: The TIN has never been issued by SSA or IRS
  • 3 - TIN belongs to deceased: The TIN belongs to a deceased individual
  • 4 - Name/TIN mismatch: The name doesn't match the TIN on file
  • 5 - Name mismatch: The TIN was found but name doesn't match
  • 6 - Decedent mismatch: TIN belongs to deceased, name doesn't match
  • 7 - EIN found, name mismatch: The EIN exists but business name doesn't match
  • 8 - SSN found, name mismatch: The SSN exists but name doesn't match

What to Do When TIN Matching Fails

If a name/TIN combination doesn't match:

  1. Contact the contractor and ask them to verify their information
  2. Request a new W-9 with corrected information
  3. Run TIN matching again with the updated information
  4. If matches continue to fail, consider backup withholding (24%)

Common causes of mismatches include typos, name changes (marriage/divorce), using a nickname instead of legal name, or providing a business name when a personal name is required.

Best Practices for TIN Verification

  • Verify early: Run TIN matching when you first receive a W-9, not at year-end
  • Use exact names: The name must match exactly — "Bob" won't match "Robert"
  • Check business names carefully: For LLCs and sole proprietors, use the name that appears on their tax return
  • Document everything: Keep records of TIN matching results and any correspondence with contractors
  • Set up a process: Make TIN verification part of your standard vendor onboarding workflow

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