IRS TIN Matching Program with Tax2efile!
Tax2efile offers a TIN check program that allows customers to check their Tax Identification Numbers before
filing their forms to the Internal Revenue Service (IRS).
This service is offered for Forms 1099 and 1098.
What is a TIN check and why it is needed?
The TIN matching program is a web-based tool that can be used through the IRS e-service or by filing your
1099 or 1098 Forms through Tax2efile. The program was established for
payers of reportable payments to be subject to backup withholding provisions. The program allows a
participant to check the TIN furnished by the payee against the name/TIN combination in the IRS database
before filing.
What is a TIN?
The term “TIN” is defined as the identifying number assigned to someone under Internal Revenue Code.
Specifically, a TIN may be a Social Security Number (SSN), Employer Identification Number (EIN), Individual Taxpayer
Identification Number (ITIN), or Adoption Taxpayer Identification Number (ATIN). A valid Social Security
Number may only be issued through the Social Security Administration. An EIN, ITIN, or ATIN
may only be obtained through the Internal Revenue Service (IRS).
Who will be able to use the TIN Matching Program and how will it help me to reduce errors
on my payee TINs?
Payers or their authorized agents, who submit Form 1099 series simply
request Tax2efile and we will check your TINs. TIN Matching assists the payer in
determining if the payee’s TIN/name combination contained on their Forms, matches the TIN/name combination
contained in IRS tax filing records.
What type of response will users receive?
The TIN Matching program provides a numerical response indicator for each match request. The potential
responses include:
| ‘0’ |
Name/TIN combination matches IRS records |
| ‘1’ |
Missing TIN or TIN not 9-digit numeric |
| ‘2’ |
TIN is not currently issued |
| ‘3’ |
Name/TIN combination does NOT match IRS records |
| ‘4’ |
Invalid request (i.e., contains alphas, special characters) |
| ‘5’ |
Duplicate request |
| ‘6’ |
(Matched on SSN), while the TIN type is (3), unknown, and a matching TIN and name
control are found only on the NAP DM1 database. |
| ‘7’ |
(Matched on EIN), while the TIN type is (3), unknown, and a matching TIN and name
control is found only on the EIN N/C database |
| ‘8’ |
(Matched on SSN and EIN), while the TIN type is (3), unknown, and a matching TIN and
name control are found on both the NAP DM1 and the EIN N/C databases. |
What is the penalty for a taxpayer who furnishes an incorrect name/TIN to IRS?
The IRS can apply a penalty to the filer due to failure to file a complete and accurate information return,
including a failure to include the correct payee TIN. The penalty is $50 per return, with a maximum penalty
of $250,000 per year ($100,000 for small businesses). The penalty for intentional disregard is $100 per
return, with no maximum penalty.
Are there any costs to the payer using TIN Matching?
Tax2efile charges $1.00 per TIN Check. To learn more about our prices, click here.