Bulk TIN Matching File Format: Requirements and Submission Guide

The Bulk TIN Matching file format requirements are set by the IRS to ensure accurate verification of Taxpayer Identification Numbers (TINs). Submitting files in the correct format helps businesses avoid IRS penalties, reduce rejections, and keep reporting error-free.

File Format Requirements

When preparing a Bulk TIN Matching submission, files must be created as a plain text file (.txt). Each field in the file should be separated by semicolons (;) and follow the IRS-approved structure:

1. TIN Type – Use “1” for SSN or “2” for EIN.

2. TIN – A valid 9-digit Taxpayer Identification Number.

3. Name – Up to 40 characters for the individual or business name.

4. Optional Account Number – Up to 50 characters (used for internal tracking).

Row and File Limits

The IRS Bulk TIN Matching system allows a maximum of 100,000 rows per submission. If your dataset exceeds this limit, you must split the data into multiple files. Each file must still follow the same formatting rules.

How to Submit Bulk TIN Matching Files

• Files are uploaded through the IRS e-Services portal.

• Ensure the file meets formatting requirements before submission to prevent rejection.

• Large organizations may need to batch multiple files, but each must stay within the 100,000-row cap.

Why Proper Formatting Matters

Meeting the Bulk TIN Matching file format requirements reduces IRS error notices and helps confirm payee information before filing Forms 1099. Properly formatted submissions also save time and ensure compliance during year-end reporting.