The IRS TIN Matching Program Explained

The IRS TIN Matching Program allows eligible payers and their authorized agents to verify whether a payee's name and Taxpayer Identification Number (TIN) combination matches IRS records before filing an information return. TIN matching can help identify incorrect information and reduce errors that may lead to backup withholding notices.

What is the IRS TIN Matching Program?

The IRS TIN Matching Program allows organizations to validate a payee’s Taxpayer Identification Number (TIN) and name combination against IRS records before filing information returns. By identifying mismatches early, organizations can correct inaccurate information and improve the accuracy of their tax reporting.

When should businesses validate TINs?

TIN validation should ideally take place during the onboarding process when a new payee provides their tax documentation. Validating information at this stage allows organizations to identify and resolve potential name and TIN mismatches before payments are made and information returns are filed.

Organizations should also consider validating existing payee records. Reviewing TIN information already held within a system can help identify accounts that may require remediation before the next reporting cycle.

	Real-Time TIN Matching	Bulk TIN Matching
Volume	Up to 25 at a time	Up to 100,000
Results	Immediate	Generally within 24 hours
Best suited to	Onboarding / individual checks	Existing databases / large datasets

What is the difference between real-time and bulk TIN matching?

Real-time TIN matching is useful when organizations need to validate individual payees as part of the onboarding process. It enables a name and TIN combination to be checked as information is collected, helping identify potential issues before the payee is added to the system.

Bulk or batch TIN matching is designed for validating larger volumes of existing payee data. Organizations can use it to review multiple records at once, identify mismatches across their database, and determine which accounts require remediation.

What are the benefits of TIN matching?

TIN matching can help organizations improve the accuracy of payee information before filing tax information returns. Identifying incorrect name and TIN combinations earlier can reduce reporting errors, limit the need for subsequent remediation, and support a more controlled tax reporting process.

Using TIN matching as part of onboarding and ongoing data validation also helps organizations maintain more accurate records and identify potential issues before they lead to additional compliance requirements.

Transcript

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Best practice is to collect and validate TINs at onboarding. Organizations may need to remediate existing accounts while improving processes for new ones.

Bulk TIN matching helps you catch existing problems early by using the data you already have.The IRS allows for two methods of submitting TIN matching requests: real-time TIN matching and bulk or batch TIN matching.

There are some key differences between the options.

The main benefit of the real-time method is that it delivers instant results, often in seconds, making it ideal for quick checks during customer or vendor onboarding.

It is best suited to smaller volumes, typically individual or small-group TIN verifications, and is particularly effective when you need instant feedback, such as verifying information during online transactions or onboarding a new vendor.

The bulk or batch method is designed to handle large volumes of TINs in batches, with results typically returned within 24 hours. It is ideal for verifying extensive datasets, such as existing customer or vendor databases, and is particularly useful for performing periodic checks of your entire database to ensure compliance before tax reporting deadlines.The IRS TIN Matching Program, while difficult to gain access to, provides significant advantages to businesses looking to improve tax documentation accuracy and avoid compliance issues. Some of the key benefits include:

Error reduction: cuts mismatches that can trigger penalties and B notices.
Improved compliance: keeps account records current, reducing reporting and withholding mistakes.
Time and cost savings: prevents costly IRS penalties of up to $660 per incorrect return and minimizes corrective work.
Better customer experience: reduces follow-ups and keeps transactions smooth.
Enhanced audit readiness: maintains a verified database to defend against IRS audits and potentially reduce penalties.

Comply Exchange, in partnership with Sovos, brings you advanced TIN matching capabilities to help your business stay compliant, reduce errors, and save time.

Together, we streamline onboarding, protect against penalties, and give you confidence to focus on growing your business.

What information is needed for IRS TIN Matching?

TIN Matching requires a payee’s name and Taxpayer Identification Number (TIN). The information is checked against IRS records to determine whether the name and TIN combination matches before an information return is filed.

What happens if a name and TIN do not match IRS records?

If TIN Matching identifies a mismatch, the payer can review the payee’s information and take steps to correct or remediate the record before filing. Identifying mismatches early can help reduce inaccurate information returns and subsequent compliance issues.

Can TIN Matching help prevent B Notices?

TIN Matching can help identify incorrect name and TIN combinations before information returns are filed, reducing the likelihood of mismatches that may later result in an IRS CP2100 or CP2100A Notice and associated B Notice procedures. However, a TIN Matching result is a pre-filing validation and does not itself constitute a B Notice.

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