TIN Matching Support

Fix: Confirm the payer meets IRS eligibility requirements and that you enrolled using the EIN used to file eligible information returns. If you believe the firm qualifies, compare the EIN to prior filings before contacting the IRS e-help desk.

Fix: TIN Matching requires application/authorization in addition to an IRS account. Confirm the user is authorized for the payer and the TIN Matching application is approved. Do not assume access to another e-Services product grants TIN Matching access.

Fix: Compare the entry with the payee's current W-9. Check transposed digits, entity type, legal-name changes, DBA placement and whether an SSN/ITIN/EIN was paired with the correct taxpayer name. If your record matches the W-9, ask the payee to verify the information.

Fix: Do not use the DBA alone when the taxpayer name should be the individual's or owner's name. Follow the current Form W-9 requester instructions for the name/TIN that belongs on the information return.

Fix: Review the W-9 tax classification and owner information. A disregarded entity may use the owner's TIN for federal reporting. Do not infer the correct pairing from the business's public-facing name.

Fix: Use the exact Bulk TIN file layout in Publication 2108-A. Check delimiters, prohibited special characters, record structure and encoding. Do not upload an Excel .xlsx file when the program expects the specified text format.

Fix: Preserve the original input row/order or your own vendor key so you can map results back to the correct payee. Review the response code definitions in the current TIN Matching publication before updating records.

Fix: Obtain a new W-9 when the information that controls reporting has changed. Update the vendor master and re-run TIN Matching before filing the next information return.

Fix: Compare the notice list to your records and follow the IRS backup-withholding and solicitation rules. For missing or obviously incorrect TINs, IRS guidance generally requires immediate backup withholding if you are not already withholding.

Fix: If the notice matches your records, send the appropriate B Notice to the payee and follow Publication 1281. The first and second B Notice procedures differ; do not simply ask for another unsigned email with a different TIN.

Fix: Use Publication 1281. IRS guidance generally pairs the First B Notice with a new Form W-9 request. A Second B Notice within the applicable period requires stronger verification, such as an SSA document for an SSN or IRS Letter 147C for an EIN.

Fix: Follow the CP2100/CP2100A notice and Publication 1281. The current backup withholding rate is 24%. Timing depends on whether the TIN was missing/obviously incorrect or was a name/TIN mismatch, so do not use one blanket rule for every payee.

Fix: Do not use a mismatch for a purpose the program does not authorize. TIN Matching is a pre-filing tax-reporting tool. For employees, SSA also warns that SSN verification results do not state immigration status and are not, by themselves, a basis for adverse action.

No. It only validates the submitted name/TIN combination for the matching program. The information return can still fail other form, amount, address, filing or business-rule checks.

For employee W-2 name/SSN verification, use SSA's SSNVS. IRS TIN Matching is intended for eligible information-return payers and authorized agents.

No. TIN Matching is not a hiring/identity-screening service. SSA likewise restricts SSNVS to current or former employees for wage-reporting purposes.

The IRS describes Interactive TIN Matching as up to 25 combinations per request and Bulk TIN Matching as up to 100,000 combinations per file. Check the current IRS page before a large run in case limits change.

No. The program returns matching status; it does not disclose the taxpayer's master-file data. Get corrected documentation from the payee.

No. Keep the payee documentation required for information reporting. TIN Matching is a validation tool, not a substitute for the certifications and information on Form W-9.

The IRS uses a name-control process when matching names and TINs. Publication 1586 explains how name controls are developed and why the taxpayer name matters. Avoid trying random abbreviations; start from correct legal/taxpayer documentation.

The IRS currently lists 24%. Because withholding rules can change, verify the current rate and timing on IRS.gov when you are handling an actual CP2100/CP2100A or B Notice case.