IRS TIN Matching
Module TIN Matching
The Internal Revenue Service’s Taxpayer Identification Number (TIN) Matching Program was established for payers of Form 1099 income subject to the backup withholding provisions of section 3406(a)(1)(A) and (B) of the Internal Revenue Code. Prior to filing an information return, a Program participant may check the TIN furnished by the payee against the name/TIN combination contained in the Internal Revenue Service database maintained for the Program.
The Interactive and Bulk TIN Matching Programs are established under the authority of Revenue Procedure 2003-9. Revenue Procedure 2003-9 expands the IRS authority provided under Revenue Procedure 97-31, to allow the on-line matching of taxpayer identifying information as provided by payers of income reported on Forms 1099-B, DIV, INT, MISC, NEC, OID and PATR.
IRS e-Services is a suite of web-based products that will allow tax professionals and payers to conduct business with the IRS electronically. IRS e-Services include Interactive TIN Matching and Bulk TIN Matching. Only approved IRS business partners are eligible to participate in e-Services, so you will have to register.
Account Ability creates BULKTIN transmittals pursuant to IRS Pub. 2108A. A single transmittal can contain name/TIN combinations for the entire family of information returns. Transmittal files are ultimately submitted to IRS e-Services or outsourced to Account Ability's optional TIN Matching service. In either case, the results are generally returned to you within 48 hours in the form of a response file, which Account Ability uses to print Forms W-9, First B-Notices, and/or W-9S.