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For the purpose of the TIN
Matching Program, the following terms will be defined:
"Participant" – means a person that is either a payor, or a
payors’ authorized agent and, that has applied and been accepted to
participate in the Program.
"Participating Payor" –
means a payor that is participating in the Program either on its own
behalf or through an authorized agent that is a participant.
"Payee" – means a person
with respect to whom a reportable payment, as defined in §3406(b),
has been made or is likely to be made by a participating payor.
"Account" - means any
account, instrument, contract, or other relationship with a payee
with respect to which a payer is likely to make a reportable
payment. (See section 3406-3(e) of the Temporary Employment Tax
"Reportable Payment" –
means interest and dividend payments as defined in IRC section
3406(b)(2), and other reportable payments as defined in IRC section
"TIN" – means the
taxpayer identification number that a payee is required to furnish
to a payor. The TIN may be an Employer Identification Number (EIN),
a Social Security Number (SSN), or an Internal Revenue Service
Individual Taxpayer Identification Number (ITIN), per IRC section
"Principal" – means a
partner or an individual who owns at least five percent (5%) of the
firm that is applying to participate in the TIN Matching Program.
The "Principal" may also be a corporate officer of a publicly traded
firm, such as President, Vice- President, Secretary or Treasurer.
The "Principal" must be the person who can legally bind the firm in
matters before the IRS and must complete the original Application to
TIN Match on behalf of the firm.
"Responsible Official" –
means an individual who holds a supervisory position within the
firm. A "Responsible Official" has the authority to update an
application on behalf of their listed firm and firm "Principal". The
"Responsible Official" may also assign/disable "authorized agent"
and "delegated user" roles, update locations and perform TIN
"Authorized Agent" –
means a person or firm that, with the payor’s authorization,
transmits specific information Returns (IRP) documents to the IRS on
behalf of the firm and may match name/TIN combinations on behalf of
the payor. An "Authorized Agent" may assign/disable user access
within their assigned location, update their location address
information and perform TIN Matching.
"Delegated User" – means an individual who will utilize the
TIN Matching session options on behalf of the firm. A "Delegated
User" may not assign or disable users or update applications on
behalf of their assigned firm. A "Delegated User" may only perform
TIN Matching on behalf of their assigned firm.
"Transmitter" - means the Federal agency sending in the
magnetic tape cartridge containing the TINs for matching purposes.
"Transmitter Control Code - TCC" - means the IRS assigned
code for each participant.
"Authorized Payor" - means a Payor who has filed Information
Returns with the IRS in at least one of the two preceding tax years.
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