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 1099 software > Learning Center > TIN Matching

TIN Matching

The IRS Bulk TIN/Name Matching program is a great way to help companies stay out of trouble with the IRS. Many companies are using this service to avoid receiving notice from the IRS that the payer may be responsible for backup withholding and/or certain penalties.

Payers, or their authorized agents, may only perform TIN Matching for the TIN/Name combinations for income subject to backup withholding and reported on Forms 1099-B, DIV, INT, MISC, OID and/or PATR. TIN Matching assists the payer in determining if the payee TIN/name combination contained on their Form W-9, matches the TIN/name combination contained in IRS tax filing records.

When you file Forms 1099-Misc, DIV, INT, B, OID or PATR, the IRS computer checks each Social Security Number (or Tax ID Number) to see if it matches the Name, according to the IRS database. Each mismatch can result in a $50 penalty up to a maximum of $250,000 per company. Even if you file on paper, the IRS checks for mismatches.

With the Bulk TIN Matching program, you can find and correct these errors before filing to the IRS. The Bulk TIN Matching Program through the IRS is free of charge to anyone. It takes the IRS one or two months to certify your application, and at least one person must also submit its tax returns to the IRS for a security clearance.

As an alternative, we can provide this service for $74 per file submitted to the IRS. Each file can contain up to 10,000 records, all for only $74. Take advantage of this service to correct any errors prior to filing to the IRS. We also format the data to IRS specifications, perform the uploads, downloads, and send you a formatted report via a secure connection.

Three IRS publications explain the TIN matching program and are available to you here:

1. IRS Revenue Procedure 2003-9  T.D. 9041 ; Dept. of the Treasury Internal Revenue Service  26 CFR Part 31:  “Taxpayer Identification Number (TIN) Matching Program.”  This explains the TIN matching program on pages 510-522.

2. IRS Publication 2108A :  “On-Line Taxpayer Identification Number (TIN) Matching Program.”  This explains the online TIN matching program and how it might apply to merchant acquiring banks.

3. IRS Publication 1281 :  “Backup Withholding for Missing and Incorrect Name/TIN(s).”  This discusses obligations and penalties regarding backup withholding for missing name/TIN information.

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