Federal Agency

TIN Matching Program

NOTE: This publication is in accordance

with Rev. Proc. 97-31 as contained in

Internal Revenue Bulletin 1997-26 dated

June 30, 1997, and includes acceptance

criteria for participation in the IRS Federal

Agency TIN Matching Program

Publication 2108 (Rev. 3-2018) Catalog Number 24182X Department of Treasury Internal Revenue Service www.irs.gov
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Backup Withholding on Missing and Incorrect Name/TINs 

(including Instructions for Reading Tape cartridges and CD/DVD Formats)

TABLE OF CONTENTS

SEC. 1. PURPOSE 3

SEC. 2. AUTHORITY 3

SEC. 3. BACKGROUND 3

SEC. 4. DISCLOSURE AND PRIVACY 4

SEC. 5. PROGRAM ACCESS AND FEES 4

SEC. 6. PROGRAM TERMS DEFINED 4

SEC. 7. REQUIREMENTS FOR PARTICIPATION IN TIN MATCHING PROGRAMS 5

SEC. 8. E-SERVICES TIN MATCHING PROGRAMS 5

SEC. 9. INTERACTIVE AND BULK TIN MATCHING APPLICATION PROCEDURES 5

SEC. 10. INTERACTIVE AND BULK TIN MATCHING REQUEST PROCEDURES 6

SEC. 11. BULK TIN MATCHING FILE FORMATS 6

SEC. 12. ABATEMENT OF PENALTIES DUE TO FAILURE TO PROVIDE ACCURATE AND 

 COMPLETE TIN ON INFORMATION RETURNS 7

SEC. 13. WHERE TO GET HELP 7

SEC. 14.TIN MATCHING FREQUENTLY ASKED QUESTIONS (FAQ’S) 7

SEC. 15. TIN MATCHING ON-LINE SCREEN EXHIBITS 12

SEC. 16. TROUBLESHOOTING 19
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GENERAL PROGRAM GUIDELINES AS ESTABLISHED UNDER REVENUE

PROCEDURE 2003-9

SEC. 1. PURPOSE

1.	 These guidelines provide procedures for the Internal Revenue Service’s Taxpayer Identification

Number (TIN) Matching Program. The program is established for payers of Form 1099 income 

subject to the backupwithholding 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 (Taxpayer Identification

Number) furnished by the payee against the name/TIN (Taxpayer Identification Number) combination

contained in the Internal Revenue Service database maintained for the Program.

2.	 The IRS will maintain a separate name/TIN (Taxpayer Identification Number) database specifically

for the program and will inform the payor whether or not the name/TIN (Taxpayer Identification

Number) combination furnished by the payee matches a name/TIN (taxpayer Identification Number)

combination in the database.

3. The matching details provided to participating payors, and their authorized agents, will help avoid 

TIN (Taxpayer Identification Number) errors and reduce the number of backup withholding notice

required under Section 3406(a)(1)(B) of the Internal Revenue Code.

SEC. 2. AUTHORITY

1.	 The Interactive and Bulk TIN (Taxpayer Identification Number) Matching Programs are established

under the authority of Revenue Procedure 2003-9. Revenue Procedure 2003-9 and IRC Section 

6050W expand 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, K, MISC, OID, G and PATR.

SEC. 3. BACKGROUND

Section 3406(a) (1) of the Internal Revenue Code (IRC) provides, in part, that the payor shall deduct and 

withhold income tax from a reportable payment if either: The payee fails to furnish the payee’s TIN (taxpayer 

identification number) to the payor in the required manner, or

The Secretary of the Treasury notifies the payor that a TIN (taxpayer identification number) furnished by the

payee is incorrect.

Section 31.3406(j) – 1(a) of the Employment Tax Regulations provides that the Commissioner has 

the authority to establish TIN Matching Programs and may prescribe, by revenue procedure or other 

guidance, the scope, terms and conditions for participating in such programs.

Section 31.3401(j) – 1(b) provides that none of the matching details received by a payor through a 

TIN Matching Program will constitute a notice regarding an incorrect name/TIN combination under 

§31.3406(d) –5(c) for the purpose of imposing backup withholding under §3406(a)(1)(B).

Section 31.3406(j) – 1(c) provides that §3406(f), relating to confidentiality of information, applies to

any matching details received by a payor through a TIN Matching Program. A payor may not take into 

account any such matching details in determining whether to open or close an account with a payee.

Section 6721 provides that a payor may be subject to a penalty for failure to file a complete and correct

information return with the Internal Revenue Service.

Section 6722 provides that a payor may be subject to a penalty for failure to furnish a complete and 

correct information statement (payee statement) to a payee. Not including the correct payee TIN on an 

information return or payee statement is a failure subject to §§6721 and 6722 penalties.
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SEC. 4. DISCLOSURE AND PRIVACY

1. IRC 3406 permits the disclosure of taxpayer name/TIN combinations to certain third-party payers. 

Such disclosure is allowed for reportable payments subject to backup withholding only.

2.	 IRC 6103 protects the confidentiality of TINs.

3. Third-party payers, and their authorized agents, who participate in the TIN Matching Program must 

sign an online Terms of Agreement (TOA) clause stating they will only attempt to match name/TIN 

combinations for the types of reportable payments listed in Revenue procedure 2003-9. (See exhibit 

3)

4. Failure to adhere to the stated TOA may constitute an unauthorized disclosure and/or violation of the 

Computer Security Act of 1987.

5. Unauthorized use of the Program could cause payers, their agents and authorized users to become 

liable for civil penalties under Internal Revenue Code, Section 7431.

SEC. 5. PROGRAM ACCESS AND FEES

1. The TIN Matching Program is accessible via the eServices Registration home page, located at 

https://la1.www4.irs.gov/e-services/Registration/index.htm.

2. Except for scheduled maintenance, users will be allowed to access the system 24 hours a day to 

submit TINs for matching.

3.	 The IRS does not currently charge a fee to access the name/TIN database maintained specifically for

the TIN Matching Program.

4. The IRS does not currently charge a fee to participate in the TIN Matching Program.

SEC. 6. PROGRAM TERMS DEFINED

For the purpose of the TIN Matching Program, the following terms will be defined:

1. “Participant” – means a person that is either a payor, or a payors’ authorized agent and, that has 

applied and been accepted to participate in the Program.

2. “Participating Payor” – means a payor that is participating in the Program either on its own behalf 

or through an authorized agent that is a participant.

3. “Payee” – means a person with respect to whom a reportable payment, as defined in §3406(b), has

been made or is likely to be made by a participating payor.

4. “Account” - means any account, instrument, contract, or other relationship with a payee with 

respect to which a payer is likely to make a reportable payment. (See section 3406-3(e) of the 

Temporary Employment Tax Regulations).

5. “Reportable Payment” – means interest and dividend payments as defined in IRC section 3406(b)

(2), and other reportable payments as defined in IRC section 3406(b)(3).

6. “TIN” – means the taxpayer identification number that a payee is required to furnish to a payor. The

TIN may be an Employer Identification Number (EIN), a Social Security Number (SSN), or an Internal

Revenue Service Individual Taxpayer Identification Number (ITIN), per IRC section 6109.

7. “Principal” – means a partner or an individual who owns at least five percent (5%) of the firm that is

applying to participate in the TIN Matching Program. The “Principal” may also be a corporate officer

of a publicly traded firm, such as President, Vice- President, Secretary or Treasurer. The “Principal”

must be the person who can legally bind the firm in matters before the IRS and must complete the

original Application to TIN Match on behalf of the firm.

8. “Responsible Official” – means an individual who holds a supervisory position within the firm. A

“Responsible Official” has the authority to update an application on behalf of their listed firm and firm

“Principal”. The “Responsible Official” may also assign/disable “authorized agent” and “delegated

user” roles, update locations and perform TIN Matching.
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9. “Authorized Agent” – means a person or firm that, with the payor’s authorization, transmits specific

information Returns (IRP) documents to the IRS on behalf of the firm and may match name/TIN

combinations on behalf of the payor. An “Authorized Agent” may assign/disable user access within 

their assigned location, update their location address information and perform TIN Matching.

10. “Delegated User” – means an individual who will utilize the TIN Matching session options on behalf 

of the firm. A “Delegated User” may not assign or disable users or update applications on behalf of

their assigned firm. A “Delegated User” may only perform TIN Matching on behalf of their assigned

firm.

11. “Transmitter” - means the Federal agency sending in the magnetic tape cartridge containing the 

TINs for matching purposes.

12. “Transmitter Control Code - TCC” - means the IRS assigned code for each participant.

13. “Authorized Payor” - means a Payor who has filed Information Returns with the IRS in at least one

of the two preceding tax years.

SEC. 7. REQUIREMENTS FOR PARTICIPATION IN TIN MATCHING PROGRAMS

The IRS offers e-services Interactive and Bulk TIN Matching Programs to allow for the matching of name/ 

TIN combinations on reportable income subject to backup withholding.

Available to members of the third-party payor community, and their authorized agents, who make reportable 

payments subject to backup withholding.

Participants in the e-services TIN Matching Programs must:

Comply with all requirements of revenue procedure 2003-9;

Transmit only name/TIN combinations relating to accounts with respect to which a reportable payment is 

made, or is likely to be made, on or after the effective date of revenue procedure 2003-9;

Transmit only name/TIN combinations that have not been previously transmitted by that participant to the 

Service for matching;

Maintain the confidentiality of information obtained through TIN solicitation activities in accordance with

the requirements of §31.3406(f)-1 of the Employment Tax Regulations;

Provide the Service with the information necessary to monitor the effectiveness of the Program.

SEC. 8. E-SERVICES TIN MATCHING PROGRAMS

The IRS Office of Electronic Tax Administration (ETA) offers two TIN Matching options through the e-services

project. Interactive TIN Matching and,

Bulk TIN Matching

Prior to completing an Application to TIN Match, all prospective users of the TIN Matching Program must 

complete an on-line e-services registration process. Please see the e-services home page for information 

regarding the registration process.

SEC. 9. INTERACTIVE AND BULK TIN MATCHING APPLICATION PROCEDURES

1. An authorized payor of income subject to backup withholding may complete an on-line Application to 

TIN Match. Please see Section 6 of this publication for a definition of an “Authorized Payor”.

2. The “Principal”, on behalf of the firm and/or organization holding the payee account information, must

complete the Application to TIN Match. Please see Section 6 of this publication for a definition of a

“Principal”.

3. The “Principal” will assign user roles to others within the firm and/or organization that will have a need

to access the TIN Matching Program. Please see Section 6 of this publication for definitions of

additional user roles such as “authorized agent”, “delegated user” and “responsible official”.
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4. Please see Exhibits 1 and 2 on pages 12 and 13 of this publication to review the TIN Matching 

Application.

SEC. 10. INTERACTIVE AND BULK TIN MATCHING REQUEST PROCEDURES

1. Participants must agree to the stated Terms of Agreement (TOA) prior to accessing any TIN Matching 

applications. Please see Exhibit 3 on page 14 of this publication.

2. Participants will logon to e-services using the Username and Password selected during the 

registration process.

3. The Interactive TIN Matching process will accept up to 25 input name/TIN combination requests 

online. Results will be returned to the user in real time. Please see Exhibit 4 on page 15 of this 

publication.

The results returned to the user will be in a numerical format as follows: “0” – indicates the name/TIN 

combination matches IRS records.

“1” - indicates TIN was missing or TIN is not a 9 digit number.

“2” – indicates TIN entered is not currently issued.

“3” – indicates the name/TIN combination do not match IRS records.

“4” - indicates an invalid TIN Matching request.

“5” – indicates a duplicate TIN Matching request.

“6” - (matched on SSN), when the TIN type is (3), unknown, and a Matching TIN and name control is found 

only on the NAP DM1 database.

“7” - (matched on EIN), when the TIN type is (3), unknown, and a matching TIN and name control is found 

only on the EIN/NC database.

“8” - (matched on EIN and SSN), when the TIN type is (3), unknown, and matching TIN and name control is 

found only on both the EIN/NC and NAP DM1 databases.

Interactive requests may only be input in groups of up to 25 name/TIN combinations. At this time, there 

is a limit of 999 on the number of interactive requests that may be input during a 24-hour period by one 

User ID. Bulk TIN Matching will allow authorized users to submit up to 100,000 name/TIN combinations 

for matching. Bulk TIN Matching requests will be submitted, via a secure mailbox, in a text file format.

Each file submission will be assigned a tracking number. Please see Exhibits 6 and 7 on page 17 of this

publication. The Bulk TIN Matching file will be returned to the user within 24 hours via a secure mailbox.

User files will include the numerical response as indicated above for each name/TIN combination

submitted.

SEC. 11. BULK TIN MATCHING FILE FORMATS

1.	 Bulk TIN Matching requests must be prepared by the user in a .txt file format as follows:

TIN TYPE; TIN NUMBER; NAME; ACCOUNT NUMBER (OPTIONAL)

TIN TYPE – means a one digit number where

	 “1” represents and Employer Identification Number (EIN),

“2” represents a Social Security Number (SSN) and,

“3” represents an unknown TIN type.

TIN Number is the 9 - digit SSN or EIN for the taxpayer.

TIN Name is the taxpayer’s full name or business name.

Note - Users should omit any special characters that are part of the business name with the exception of 

hyphens (-) and ampersands (&). Enter a minimum of 1 and a maximum of 40 alphanumeric characters.
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	 Account Number - is an optional field that may contain payor provided information such as a bank

account number. Enter a maximum of 20 alphanumeric characters.

2.	 Bulk TIN Matching files may contain up to 100,000 name/TIN combinations.

SEC. 12. ABATEMENT OF PENALTIES DUE TO FAILURE TO PROVIDE ACCURATE AND 

COMPLETE TIN ON INFORMATION RETURNS

1. Section 6721 of the Internal Revenue Code provides that a payor may be subject to a penalty for 

failure to file a complete and correct information return. Section 6722 of the Internal Revenue Codes

provides that a payor may be subject to a penalty for failure to furnish a complete and correct 

information statement (payee statement) to a payee.

2. Not including the correct payee TIN on an Information Return or payee statement is a failure subject 

to the §§6721 and 6722 penalties.

3. Section 6724 of the Internal Revenue Code provides that the Service may waive the penalties under 

§§6721 and 6722 if the filer (payor) shows that the failure was due to reasonable cause and not due

to willful neglect. The regulations under §6724 provide that a filer (payor) may establish reasonable

cause by showing, among other things, that the failure arose due to an event beyond the filer’s

control.

4. Section 31.3405(j)-1(d) provides that the Service will not use a payor’s decision not to participate in 

the TIN Matching Program as a basis to assert that the payor lacks reasonable cause under §6724(a) 

for failure to file a correct Information Return under §6721 or to furnish a correct payee statement

under §6722.

5. Participating payors may cite a payee name and TIN match as reasonable cause under §6724(a), if 

the Service asserts a penalty under §6721 or §6722 of the Internal Revenue Code.

The Service will consider a penalty waiver if the participating payor presents documentation of the match in 

the following manner: Payors must provide to the Service a legible copy of the original match transaction for 

the name/TIN combination on which the penalty has been assessed.

Penalties must have been assessed after the date of the original match transaction for the name/TIN 

combination in question.

Payors must request the abatement of penalty, in writing, citing the use of the TIN Matching Program 

resulting in a positive match response.

Payors may only request the abatement of penalties assessed due to a failure to file a correct Information

Return. Other penalties assessed under the Information Returns program are not eligible for these 

abatement procedures.

SEC. 13. WHERE TO GET HELP

Participants in the Interactive and Bulk TIN Matching Programs may receive assistance in two ways: Via the 

eservices on-line tutorials at https://la1.www4.irs.gov/eservices/Registration/index.htm.

Via the e-Help Desk.

Callers in the United States may dial 1-866-255-0654. This toll – free number is operational Monday through 

Friday, 7:30 AM – 7:00 PM (EST).

International callers may dial 01-512-416-7750.

SEC. 14.TIN MATCHING FREQUENTLY ASKED QUESTIONS (FAQ’S)

1. What is a TIN?

The term “TIN” is defined as the identifying number assigned to a person under Internal Revenue

Code, Section 6109. Specifically, a TIN may be a Social Security Number (SSN), Employer

Identification Number or, ATIN may only be obtained through the Internal Revenue Service.
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2. What are the requirements for providing a payee TIN to the IRS?

Internal Revenue Code (IRC) Section 6109(a) (1) provides that any payer required to file an

information return must include the payee’s correct TIN. IRC 6109(a) (2) requires the payee to furnish 

their correct TIN to the payer. IRC Section 6109(a) (3) requires a payer to request a payee’s TIN and 

include it in any returns filed with IRS. IRC Section 3406(a)(1)(A) provides that reportable payments

are subject to backup withholding if the payee does not provide a correct TIN to the payer. The 

payer is required to withhold 24% of a reportable payment if the TIN is not provided at the time of

the payment. IRS sends a CP2100 or CP2100A, “Notice of Possible Payee TIN Discrepancy”, to 

payers if the TIN/name combination on the information return does not match IRS tax records. Once 

a payer receives a “Notice of Possible Payee TIN Discrepancy”, for a payee, the payer is required 

to track whether or not another is received within 3 years. If another “Notice of Possible Payee TIN 

Discrepancy”, for that payee is received, the second notice requires the payer to backup withhold 

on any proceeds disbursed to the payee until IRS gives permission to stop, even if a Form W-9 is 

provided by a payee. Additional information regarding requirements to provide a payee TIN and, 

backup withholding guidelines, may be found in IRS Publication 1281 “Backup Withholding for 

Missing and Incorrect TINs – Including Instructions for Magnetic Tape and CD/DVD Formats ”.

3. What is a Form W-9?

Form W-9, “Request for Taxpayer Identification Number and Certification”, certifies the payee’s

name and TIN, that the payee is not subject to backup withholding, and they are a U.S. person, 

including a U.S. resident alien.

4. What is the penalty for a payer who furnishes an incorrect name/TIN to IRS?

IRC Section 6721 provides a payer may be subject to a penalty for failure to file a complete and

accurate information return, including a failure to include the correct payee TIN. The penalty is $50 

per return, with a maximum penalty of $250,000 per year ($100,000 for small businesses). The 

penalty for intentional disregard is $100 per return, with no maximum penalty.

5. How does IRS differentiate between an ‘invalid’ and a ‘missing’ TIN?

A missing TIN is either completely missing, or contains invalid characters such as alphas or hyphens. 

An invalid TIN is one that doesn’t match IRS records for that name/TIN combination. A TIN not 

currently issued cannot be found in either IRS or SSA records.

6. Who will be able to use the TIN Matching Program and how will it help me to reduce errors on 

my payee TINs?

Payers or their authorized agents, who submit Forms 1099-INT, DIV, PATR, OID, 1099-K, MISC, G 

and/or B* to IRS may be eligible to enroll in the e-Services TIN Matching program. 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.

NOTE: The TIN Matching program currently cannot enroll payers who do not submit at least one of these 

seven forms, nor employers submitting Forms W-2, to use the TIN Matching system. Payers 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, 1099-K, G and/or PATR.

7. What is an authorized agent?

An individual or company contracted to transmit information returns to the IRS on behalf of the 

payer firm. This would include third party service providers, transmitters, service bureaus, etc. An

authorized agent must perform TIN Matching research under the account established by the payer 

firm through eServices.

8. How does TIN Matching over the Internet work?

Enrolled users may TIN Match in one of two ways:

Interactively – a user can submit up to 25 name/TIN combinations at a time during a session, and 

receive a response within 5 seconds.
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Bulk – users may download .txt files composed of up to 100,000 name/TIN combinations and

receive a response from IRS within 24 hrs.

9. What type of response will users receive?

The TIN Matching program provides a numerical response indicator for each match request. The 

potential responses include:

‘0’ - Name/TIN combination matches IRS records

‘1’ - Missing TIN or TIN not 9-digit numeric

‘2’ - TIN not currently issued

‘3’ - Name/TIN combination does NOT match IRS records

‘4’ - Invalid request (i.e., contains alphas, special characters)

‘5’ - Duplicate request

‘6’ - (Matched on SSN), when the TIN type is (3), unknown, and a matching TIN and name control is 

found only on the NAP DM1 database.

‘7’ - (Matched on EIN), when the TIN type is (3), unknown, and a matching TIN and name control is 

found only on the EIN N/C database.

‘8’ - (Matched on SSN and EIN), when the TIN type is (3), unknown, and a matching TIN and name 

control is found on both the NAP DM1 and the EIN N/C databases.

10. What happens if the name/TIN combination matches IRS records, and I still receive a CP2100 

or CP2100A Notice for a specific payee TIN? 

IRC Section 6724 provides any penalties under Section 6721 may be waived if the payer shows 

the failure to file a correct TIN on an information return was due to reasonable cause and not willful

neglect. Payers who use the TIN Matching system may establish due diligence and reasonable 

cause if the information contained in their records matches IRS records.

11. Are there any costs to the payer using TIN Matching?

No. At the present time, the IRS does not impose any monetary charges for use of the TIN Matching 

system.

12. How do I apply to TIN Match?

Application for the TIN Matching program may be made after successful completion of the two-step 

eServices Registration process. Detailed information about how to register for eServices, and apply 

for TIN Matching, is available at, https://la.www4.irs.gov/e-services/Registration/index.htm.

13. Is use of the TIN Matching program mandatory?

TIN Matching is a free assistance tool developed by eServices as a service to our customers. The 

use of the program is completely voluntary and, payers do not face the possibility of increased 

penalties if they do not participate in the program.

14. What are the hours of operation for the TIN Matching system?

Payers will have access to the TIN Matching system 24 hrs a day, 7 days a week. There may be 

short time unavailable.

15. How does Interactive TIN Matching work?

Once you have been established as a user on the TIN Matching system, you will log in with the 

username and password you established during the registration process. Upon login, users must 

accept the TIN Matching Terms of Agreement. You will then be prompted to enter a TIN Type, TIN, 

and Name to be matched against IRS records.
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You may enter up to 25 TIN/Name combinations during each session. Once you enter “Submit”, the 

system will return the TIN/Name combinations along with the “Match Indicator” to tell you whether 

or not the combination matched IRS records. You also have the option of entering each TIN/Name 

combination individually if you want to do a “Print Screen” and file each printout with the payee’s

records in order to establish due diligence.

16. How does the Bulk TIN Matching work?

In bulk TIN Matching, you may attach a .txt file with up to 100,000 TIN/Name combinations to be

matched. The .txt file will be formatted as follows:

TIN Type (1 = EIN, 2 = SSN, 3 = Unknown)

TIN (9 digits Taxpayer Identification Number)

Name * (up to 40 characters)

Account Number (optional field for your use – up to 20 Alpha/numeric – NOTE: the system will not

read this information)

A semi-colon (;) will be the delimiter between fields. Each line of input will signify a new record.

Example:

TIN Type; TIN; Name; Account Number

TIN Type; TIN; Name; Account Number

TIN Type; TIN; Name;

TIN Type; TIN; Name; Account Number

TIN Type; TIN; Name;

If you submit a record without the required fields (TIN Type, TIN, Name), the response you will

receive will be Indicator 4, Invalid Request. If you don’t know the TIN Type, enter “3” and the system 

will check both the SSN and EIN master files. Within 24 hours, the response will be sent to a secure

mailbox and an email notification will be sent to you indicating a response is waiting. You will have

30 days to access and download the results file. Once accessed, the results are retained for 3

days before being purged. The same information you sent in the .txt file will be returned with one

additional field containing the results indicator.

*The system will only accept limited special characters in the name line for Bulk TIN Matching. 

Hyphens and ampersands will be accepted. Commas, apostrophes and other special characters 

should be omitted from the name line. For instance, the name O’Malley & Sons should be input as 

OMalley & Sons.

17. What happens if I submit just the TIN or the name? Will IRS provide the correct name or TIN 

that is associated with the information I submit?

You must submit a TIN/Name combination. If you leave either the TIN or name blank, the system 

will consider it invalid (Indicator 4). Due to privacy issues, IRS will not divulge an entity’s name or 

TIN. If you submit the same TIN with various names, or, the same name with various TINs, after four 

attempts, the system will automatically suspend your access to TIN Matching for 96 hours. This was 

done to prevent “phishing”.

18. Is there a limit to the number of bulk files I can upload each day?

No. There is currently no limit. Once the system has been fully implemented, and there are many 

users logged in, the time it takes to upload files may slow somewhat. At this time, e-Services does

not plan to restrict the number of file uploads per day for any user.

When naming your .txt file, do not use special characters in the file name. Type the file name in plain

fonts, (Courier works best), and place the dot extension directly before the file name extension.
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Example, a file namedTIN Match Vol2 should be saved as TIN Match Vol2.txt. Unacceptable file

names, such as TIN.Match.Vol2.txt or TIN_Match_Vol2.txt, may cause your file to be rejected by the

system.

19. What is the process for enrolling in TIN Matching?

Initially, users must register on -line with e-Services and will create a User Name, Password and PIN 

that will allow them to access the system electronically. Once the on-line registration is completed, 

users receive, at their home address, a confirmation token that they must validate on-line within

28 days of the initial registration. All users within a firm must complete their own registration to

have an eServices account established for their individual username and password. Once users 

are confirmed, the Principal, (person at your firm responsible for completing the TIN Matching

application and assigning user roles), will complete the application and all confirmed users may

begin using Interactive or Bulk TIN Matching that same day.

20. I am a registered ERO (Electronic Return Originator) with the IRS. After I successfully 

completed the eservices registration process, I attempted to complete an Application to 

TIN Match. Why did I receive a message that I was not authorized to use the TIN Matching 

system?

The TIN Matching Program is solely intended to assist those members of the Third-Party Payor 

community, and their authorized agents, with meeting their obligation for filing accurate and

complete annual Information Return documents. At this time, the program is not available to any 

individual, firm or organization that does not fall into the category of a Payor or an authorized Payor

agent.

21. When will TIN Matching be expanded to include other Form 1099 or Form W2 payment 

instruments?

Plans for program expansion are actively being pursued. At the present time, payers of Form W-2 

income, wishing to validate employee SSNs, should contact the Social Security Administration (SSA) 

for information on their SSNVS (Social Security Number Verification Service). Interested parties may

find more information about thisservice by visiting: https://www.ssa.gov/bso/bsowelcome.htm

22. How may I find out more about the TIN Matching Program?

Potential users are encouraged to review the e-Services home page at, https://la.www4.irs.

gov/e-services/ Registration/index.htm. An On-Line Tutorial provides a full range of information for 

Interactive and Bulk TIN Matching, as well as other e-Services products.

23. What should I do to secure an accurate TIN from my Payee?

It would be useful to refer to the Instructions for Form SS-4, lines 1 and 2, (http://www.irs.gov/pub/ 

irspdf/iss4.pdf) to determine what name may have been submitted to the IRS. Ultimately, the name 

submitted for TIN Matching should be the legal name from line 1 or the trade name from line 2 if a 

return using this name has already been filed and accepted. The legal name of the entity will create

the best potential to match because IRS maintains prior name controls for an EIN even after a name 

change has been made.
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SEC. 15. TIN MATCHING ON-LINE SCREEN EXHIBITS

Exhibit 1. Sample pages of the TIN Matching on-line application screens. 
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Exhibit 2. Sample pages of the TIN Matching on-line application screens.
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Exhibit 3. On-line TIN Matching Terms of Agreement (TOA) screen.
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Exhibit 4. On-line Interactive TIN Matching request screen
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Exhibit 5. On-line Interactive TIN Matching results screen.
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Exhibit 6. On-line Bulk TIN Matching Request screen.
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Exhibit 7. On-line Bulk TIN Matching Acknowledgement screen.
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SEC. 16. TROUBLESHOOTING

THINGS TO TRY BEFORE CONTACTING THE HELP DESK

MY PROBLEM IS WHAT THIS MEANS WHAT YOU CAN DO

“I’ve already confirmed my

registration but when I sign onto 

the system, I don’t see a link for 

TIN Matching.”

Firms’ Principal has not 

completed and submitted the 

application on behalf of the firm.

User may not have been added to 

the application with a designated 

role.

Advise the Principal that the 

application must be completed 

and submitted before users will 

see the TIN Matching link.

Advise your Principal or 

Responsible Official to check

to see if you have been added 

and assigned a user role that 

will allow you to perform TIN 

Matching.

If none of the above works, 

contact the e-Help desk for 

assistance or referral.

“The system will not allow me 

to add other users to our firm’s

application.”

The role you have been assigned 

does not allow you to update 

or make changes to the TIN 

Matching application on behalf of 

your firm.

All TIN Matching application 

changes must be completed 

by the Principal or Responsible 

Official. Authorized Agents may

add users for their location only. 

Delegated Users may not make 

any changes to the TIN Matching 

application for their firm.

If you are still having problems, 

contact the e-Help desk for 

assistance or referral.

“I am trying to add users from 

another office location but I

keep getting a message that I 

cannot delegate any users.”

The location address is different 

from the primary location 

established on the application.

Before adding users who will 

perform TIN Matching duties 

from a different office location,

you must first establish that

location. From the TIN Matching 

revise application screen, select 

“Establish Location”. After you 

have added the secondary 

location, the system will allow 

you to add other users and 

delegate their roles for the 

secondary location. After all 

changes have been input onscreen, be sure to select the 

‘Submit’ button to ensure your 

changes are recorded.

“I am receiving an Error Code 

25000 message.”

This usually indicates that there 

are incomplete or missing data 

fields on your input screen.

Review the data and make 

necessary corrections. Refer to 

the HELP page for assistance 

with formats and data input 

fields.

“My TIN Matching account 

access has been locked for 96 

hours because of a security 

violation.”

This message indicates you have 

activated the internal security 

system designed to protect 

against shopping for a TIN/

Name combination. See item # 

18 of this document for more 

information on this feature.

User access to TIN Matching 

will be blocked until the 96 hour 

period has expired, or, until the 

account can be reviewed by the 

TIN Matching analyst staff. 
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