TIN Matching is an IRS pre-filing service that allows eligible payers and authorized agents to compare a recipient’s name and TIN with IRS records before submitting applicable information returns. It helps identify potential name/TIN discrepancies before filing.
TIN Matching Made Simple
Get TIN Matching Right for
Accurate Information Returns
Match recipient names and TINs against IRS records, identify potential mismatches early, and prepare more accurate information returns.
Just $0.99 per TIN match, with no guesswork and no surprises at filing time.
Check TINs
Catch mismatches
File with confidence
Catch Errors Early
Why TIN Matching Matters
TIN Matching lets eligible payers and authorized agents compare a recipient's name and TIN with IRS records before filing, helping identify potential mismatches early and reduce TIN-related filing issues.
Reduce the Risk of TIN-Related Errors
Spot name and TIN mismatches before you file and fix them early, helping lower your risk of penalties and notices.
Stay Ahead of Potential B-Notice
B Notices alert payers to incorrect name/TIN information on filed returns. TIN Matching helps identify potential mismatches before filing.
File Cleaner Returns
Verify recipient information before submission to help minimize TIN-related errors in applicable information returns.
From Submission to Verification
How Does TIN Matching Work?
Verify recipient information against IRS records in a few simple steps.
Review potential mismatches before filing and take action
while there’s still time to correct your records.
New recipient
Add the name, TIN and address to your Address Book
Recipient name
James Carter
SSN
XXX-XX-4821
Address
214 Maple St, San Jose, CA
Address Book
Recipients on your TaxZerone account
Start TIN Matching
James Carter
SSN
XXX-XX-4821Emily Johnson
SSN
XXX-XX-1907Michael Brown
SSN
XXX-XX-3350Sending to IRS…
Matching against IRS records…
Review & resolve
Correct the TIN to resolve the mismatch
James Carter
SSN
XXX-XX-4821Verified
Emily Johnson
SSN
XXX-XX-1907Verified
Michael Brown
Not Matched
Verified
SSN
XXX-XX-3350
XXX-XX-3351
Fix TIN
Enter Recipient Details
Provide the recipient’s name and TIN to begin the matching process.
Submit for TIN Matching
Submit the recipient information for comparison against IRS records.
Verify Your Match Against IRS Records
Review the match result to see whether the recipient’s name and TIN match IRS records or require further review.
Resolve & Move Forward
Review potential discrepancies, make any necessary corrections to your records, and proceed with your filing.
Built for Efficient Verification
Everything You Need for TIN Matching
From bulk matching to TIN revalidation, get the capabilities you need to verify recipient information before filing.
Bulk TIN Matching
Handle high-volume recipient verification without checking each name and TIN individually. Process recipient information in bulk, review matching results efficiently, and focus on potential discrepancies that need attention.
Scheduled TIN Matching
Schedule TIN verification alongside your information return filing to receive results before the scheduled filing date. Review results, correct recipient details if needed, and revalidate potential mismatches before filing.
TIN Revalidation
After correcting a mismatched name or TIN, revalidate the updated information against IRS records at no additional cost.
Secure TIN Handling
Protect sensitive recipient information throughout the TIN Matching process with secure data handling.
Payer and Agent Eligibility
Who Can Use TIN Matching?
TIN Matching is designed for eligible payers and authorized agents who need to verify recipient names and TINs against IRS records before filing applicable information returns.
Businesses
Verify recipient names and TINs before you file and identify potential mismatches early.
Tax Professionals & Authorized Agents
Simplify TIN verification in your clients' information-return workflow or perform TIN matching on behalf of eligible payers.
High-Volume Filers
Process multiple recipient name and TIN combinations through bulk TIN Matching, making it easier to identify potential mismatches and resolve discrepancies before submitting information returns.
Businesses
Tax Professionals
Authorized Agents
High-Volume Filers
Recipient check
Checking against IRS records
CheckingMismatch...
Recipient name
Jon A. S****incorrect name
TIN
*
*
*
*
*
6
7
8
*
Incorrect TIN
Scanning…Common reasons TINs don't match
Common Matching Errors
Common Reasons TINs Don't Match
TIN mismatches can happen when the recipient information submitted for matching differs from the information associated with the TIN in IRS records. Reviewing the details carefully can help you identify and correct potential discrepancies before filing.
Name Doesn't Match: The recipient's name may differ from the name associated with the TIN in IRS records.
Incorrect TIN: A TIN may have been entered incorrectly, contains a missing digit, or does not correspond to the intended recipient.
Missing or Incomplete Information: Required recipient information may be missing or entered incorrectly, preventing a successful match.
Outdated Recipient Information: A recipient may have provided information that no longer reflects the name or TIN associated with their IRS records.
Get Filing-Ready with Confidence
Match TINs Before You File
Give your information returns an extra layer of verification by matching recipient TINs against IRS records before filing with TaxZerone.
FAQs
Frequently Asked Questions
- If the IRS later identifies a missing or incorrect name/TIN combination on an information return, the payer may receive a CP2100 or CP2100A notice. Depending on the circumstances, the payer may then need to follow the IRS's B Notice procedures and take action related to backup withholding.
- Pre-filing TIN Matching gives eligible payers an opportunity to identify potential name/TIN discrepancies before the information return is submitted.
- Start by reviewing the recipient's name and TIN for typos or differences. IRS Form W-9 is used to collect a U.S. payee's correct name, taxpayer identification number (TIN), and other required information for information reporting.
- If the information provided does not match IRS records, request a corrected Form W-9 from the recipient when appropriate, update your records, and revalidate the information before filing.
- For information returns due in 2026, an incorrect or missing TIN can result in a penalty under IRC §6721. The penalty is generally $60 per return when corrected within 30 days, $130 when corrected after 30 days but by August 1, and $340 after August 1 or when the return is not corrected. Intentional disregard can result in a higher penalty.
An unsuccessful TIN Match does not itself trigger these penalties. TIN Matching can help payers identify potential TIN errors before filing, and a positive TIN Match may support a reasonable-cause claim in certain circumstances.
| Interactive TIN Matching | Bulk TIN Matching |
|---|---|
| Interactive TIN Matching lets users submit up to 25 name/TIN combinations at a time and receive results immediately. | Bulk TIN Matching allows authorized users to submit multiple name/TIN combinations, with results generally returned within 24 hours through the IRS secure mailbox. |
- TIN Matching is available to eligible payers and their authorized agents who file certain information returns subject to backup withholding requirements.
- To participate, a payer generally must have filed an eligible information return reporting income subject to backup withholding during one of the previous two tax years and be listed in the IRS Payer Account File.
- TIN Matching may apply to payers filing forms such as Form 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID and 1099-PATR.
TIN Matching is an IRS pre-filing service and is not itself a mandatory requirement for every information-return filer. Eligible payers may use the service to compare name/TIN combinations with IRS records before filing. Not participating in TIN Matching, by itself, does not establish that a filer lacks reasonable cause for an incorrect TIN.