Two ways to run IRS TIN Matching
Both check names and TINs against the same IRS records. The difference is the setup and how you submit.
IRS e-Services
Free- Create an IRS e-Services account and verify your identity
- Apply for TIN Matching access as a payer or as an agent for one
- Check up to 25 names and TINs at a time online
- For more, upload a formatted .txt file and come back for results within 24 hours
Good for a few checks a year if you already have e-Services access.
TINCorrect
10 free searches- Sign up with your name and work email. No IRS e-Services account needed
- Check one payee and see the IRS result on screen
- Upload up to 100,000 names and TINs in one text file. We email you when results are ready
- API for checking TINs from your onboarding or AP system
- Download results to Excel or CSV for your records
No credit card required. Built by BoomTax.
What is TIN matching?
IRS TIN Matching compares the name and taxpayer identification number (SSN, ITIN or EIN) you have for a payee with IRS records. Payers use it before filing Forms 1099 to find the names and numbers that would otherwise come back later as a CP2100 notice.
The IRS runs the program for free through its e-Services site. Services like TINCorrect submit the same check for you, so you don't need your own e-Services access.
What each IRS result code means
Every name and TIN you submit comes back with a one-digit code. Codes 0, 6, 7 and 8 are matches. The rest need follow-up before you file.
| Code | Meaning | What to do |
|---|---|---|
| ✓0 (Match) | Name and TIN match IRS records | Match. Keep the result with the payee's W-9. |
| !1 (Follow up) | TIN is missing or isn't 9 digits | Check for a typo. If the number is right on the W-9, ask the payee for a new one. |
| !2 (Follow up) | TIN isn't currently issued | Ask the payee for a new W-9. |
| !3 (Follow up) | Name and TIN don't match | Make sure you used the name on line 1 of the W-9, not a DBA or nickname. If it still fails, ask for a new W-9. |
| !4 (Follow up) | Invalid request | The record had letters, blanks or other characters the IRS can't read. Fix the data and resubmit. |
| !5 (Follow up) | Duplicate request | This TIN was already submitted, possibly under a different name. Check the original request instead of resubmitting. |
| ✓6 (Match) | Matched as an SSN (TIN type was unknown) | Match. Record the number as an SSN. |
| ✓7 (Match) | Matched as an EIN (TIN type was unknown) | Match. Record the number as an EIN. |
| ✓8 (Match) | Matched as both an SSN and an EIN (TIN type was unknown) | Match. Confirm with the payee which type it is. |
See these codes for your own payees. TINCorrect shows the result and what it means for each record.
Check a TIN freeUsing the IRS system directly
To run TIN matching yourself through the IRS, you need:
- An IRS e-Services account. Setup includes online identity verification.
- TIN Matching access. You apply inside e-Services. Payers qualify if they filed information returns subject to backup withholding, such as Forms 1099-NEC, 1099-MISC, 1099-INT or 1099-DIV, in at least one of the past two tax years. Agents can apply on a payer's behalf.
- Your data in the IRS format. Interactive checks take up to 25 names and TINs per submission. Bulk checks take a semicolon-delimited .txt file of up to 100,000 records, with results posted within 24 hours.
If you don't already have e-Services access, TINCorrect lets you skip these steps and start checking today.
What happens if a TIN doesn't match after you file
When a filed 1099 has a name and TIN the IRS can't match, the IRS sends you a CP2100 or CP2100A notice listing those payees. From there:
- Compare the list with your records. If the mismatch came from your own typo or processing error, correct your records.
- Otherwise, send each listed payee a B notice and a blank Form W-9 within 15 business days.
- If the payee doesn't return a corrected TIN, you must start backup withholding at 24% on later reportable payments to them.
- If you're required to withhold and don't, you can owe the amount you should have withheld, plus penalties of up to $340 per return for incorrect information.
A second notice for the same payee within three years needs a second B notice, and the payee has to confirm the number with the SSA or IRS.
Checking before you file avoids most of this, because you fix the name or number while the payee is still easy to reach.
Is TIN matching required?
No. The IRS doesn't require it. It's still worth doing for any business that issues 1099s, because fixing a name or TIN before filing takes one W-9 request. Fixing it after filing means CP2100 notices, B notices and possibly backup withholding.
When to check
- When you add a vendor or contractor, before the first payment. This is when the payee is most responsive.
- When a payee sends a new W-9 or changes its business name.
- In the fall, on everyone you'll send a 1099 to, so there's time to collect corrections before 1099s are due.
Check your payees before you file
Create a free TINCorrect account, check payees one at a time or upload a list, and see which names and TINs need a new W-9. Your first 10 searches are free.
