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 Home > Learning Center > TIN Matching

Defined terms
 

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 Regulations).

"Reportable Payment" – means interest and dividend payments as defined in IRC section 3406(b)(2), and other reportable payments as defined in IRC section 3406(b)(3).

"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 6109.

"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 Matching.

"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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