TIN Match: Real-Time Name and TIN Verification for Vendors and Payees
A TIN match confirms that a name and taxpayer identification number agree with IRS records.
Therefore, you catch Form W-9 errors before you file Forms 1099.
Additionally, each report checks the Death Master File and sanctions lists.
What Is a TIN Match?
A taxpayer identification number (TIN) identifies a person or business for federal tax purposes.
The IRS recognizes several types of TIN, such as the SSN, EIN, and ITIN.
Payers collect a TIN on Form W-9 before they pay a vendor or contractor.
However, a typing error or a name change can create a mismatch.
The IRS then flags the mismatch after you file your information returns.
Consequently, you face notices, backup withholding, and possible penalties.
A TIN match finds the problem first, because it checks the pair against IRS records.
As a result, your TIN verification happens while the payee can still correct the form.
TIN match at a glance
- What it checksName and TIN combination against IRS records
- Also includedDeath Master File, address validation, sanctions lists
- Best forForm W-9 and Form 1099 payees
- Our price$10 per verification
- TurnaroundReal-time results
What a TIN Matching Report Shows
Our TIN matching service does not stop at the name and number.
Instead, each report adds identity, address, and watch list checks.
Name and TIN Result
First, the report states whether the name and TIN match IRS records.
TIN Type
It also shows whether the number is an SSN or an EIN.
Death Master File Check
Additionally, the report flags a number that belongs to a deceased person.
Address Validation
The report then verifies the address in standard Postal Service format.
Sanctions List Screening
Furthermore, it screens OFAC, denied persons, and excluded parties lists.
Identity Alerts
Finally, the report alerts you when name and address records do not verify.
Why Verify a TIN Before You File?
An incorrect name and TIN on a Form 1099 can trigger IRS penalties.
Therefore, a TIN match before filing protects your business in four ways.
IRC §§ 6721 and 6722
Avoid Penalties of $340 Per Return
For returns due in 2026, the penalty reaches $340 per incorrect return.
Moreover, the annual maximum is $4,098,500 for large businesses.
Small businesses face a maximum of $1,366,000.
IRC § 3406
Prevent 24% Backup Withholding
The IRS may tell you that a payee’s TIN is incorrect.
You may then need to withhold 24% from that payee’s future payments.
CP2100 and CP2100A
Reduce B Notices
The IRS lists mismatched TINs on CP2100 notices.
You must then send the payee a B notice within 15 business days.
IRC § 6724
Support a Reasonable Cause Defense
The IRS may waive a penalty when a filer acted responsibly.
Specifically, IRS Publication 2108 lets program participants cite a TIN match as reasonable cause.
Who Should Run a TIN Verification?
Any business that files information returns should verify payee TINs.
Therefore, run a TIN match whenever you collect a new Form W-9.
- Accounts payable teams that onboard new vendors.
- Companies that pay independent contractors on Form 1099-NEC.
- Property managers that pay owners and service providers.
- Lenders and banks that report interest on Form 1099-INT.
- Marketplaces and platforms that issue Form 1099-K.
Additionally, verify a TIN again after a payee changes its legal name.
The sanctions screening also helps you meet OFAC duties, because all U.S. persons must comply.
Not for W-2 employee numbers
The IRS TIN Matching Program serves payers that file information returns.
However, it does not cover employers that check W-2 employees.
Instead, the Social Security Administration verifies employee numbers for wage reporting.
What Employers Should Know About an ITIN
An ITIN is an Individual Taxpayer Identification Number.
The IRS issues it for federal tax purposes to people who cannot get an SSN.
However, an ITIN does not authorize work in the United States.
Therefore, the IRS tells employers not to accept an ITIN for Form W-2 reporting.
As an employer, what steps can I take if given an ITIN?
First, complete Form I-9 for every person you hire.
Next, consider E-Verify to confirm employment eligibility.
Additionally, apply the same process to every new hire.
Federal law bars employers from demanding extra documents because of citizenship status or national origin.
Consequently, never treat a worker differently only because an ITIN appears.
Read the Department of Justice guidance
What a TIN match does not prove
A TIN match confirms a name and number pair.
However, it does not confirm a date of birth, aliases, or former addresses.
Therefore, base any criminal search on the full legal name and date of birth.
ITIN facts
- Issued byInternal Revenue Service
- FormatNine digits, beginning with 9
- Middle digits50–65, 70–88, 90–92, or 94–99
- PurposeFederal tax reporting only
- Work authorizationNone
- ExpirationAfter three consecutive tax years without use
How to Order a TIN Match
Open an Account
First, open a business account online.
You can also add optional Multiple Authentication Factor (MAF) security for every user.
Collect Form W-9
Next, collect a signed Form W-9 from the payee.
It supplies the legal name and TIN.
Enter the Name and TIN
Then enter the name, TIN, and address exactly as written.
Review the Results
Finally, review the match result in real time.
Request a corrected form when the pair does not match.
Sample TIN Matching Report
The sample below uses a fictitious payee to show the report layout.
TIN Matching Report
Results
- TIN and Name combination matches IRS SSN records
- EIN not found: TIN is an SSN
- No Death Master File Match Found
- Address verified as valid, checked for proper Postal Service format
- OFAC/SDN, Denied Persons, Excluded Parties, and other sanctions lists: No Match Found
Identity alert
Unable to Verify Name/Address Records Associated with SSN Input
Sample only. The payee, numbers, and results shown are fictitious.
TIN Match Questions and Answers
What is a TIN match?
A TIN match compares a name and taxpayer identification number with IRS records.
It confirms whether the two agree before you file an information return.
Additionally, our report checks the Death Master File and sanctions lists.
Who should use a TIN matching service?
Any business that files Forms 1099 should verify payee TINs.
For example, accounts payable teams check vendors and independent contractors.
However, employers verify W-2 employee numbers through the Social Security Administration instead.
What happens when a name and TIN do not match?
First, ask the payee for a corrected Form W-9.
Otherwise, the IRS may send a CP2100 notice after you file.
Consequently, you may need to begin backup withholding at 24%.
What is the penalty for filing an incorrect TIN?
For returns due in 2026, the IRS penalty reaches $340 per return.
Moreover, the annual maximum is $4,098,500 for large businesses.
Therefore, a $10 TIN verification costs far less than one mismatch.
Can an employer accept an ITIN from a new hire?
No, an ITIN does not authorize work in the United States.
Therefore, the IRS tells employers not to accept an ITIN for Form W-2 reporting.
Instead, complete Form I-9 and apply the same process to every new hire.
Run Your First TIN Match Today
Open your account now, and verify payee TINs before your next filing deadline.
Questions? Call (800) 661-0278 or email support@usabackground.com.
BCS Background Screening LLC provides this page for general information only, and it is not tax or legal advice. Therefore, consult a qualified tax professional or attorney about your reporting and hiring duties.