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 IRS Office of Electronic Tax Administration offers two TIN Matching options:

Interactive TIN Matching – This process accepts up to 25 input name/TIN combination requests online. Results are returned to the user in real time.

Bulk TIN Matching – This process accepts electronic transmittal files containing up to 100,000 name/TIN combinations for matching.

Account Ability Includes Bulk TIN Matching - Account Ability creates BULKTIN transmittals pursuant to IRS Pub. 2108A. A single BULKTIN transmittal can contain at most 100,000 name/TIN matching requests for the entire family of information returns. BULKTIN transmittals can be submitted as often as desired.

Simply submit the BULKTIN transmittal to IRS e-Services or Account Ability’s optional TIN Matching Service and results will be returned to you via email within 48 hours. Account Ability’s BULKTIN Test Response Processing module, shown below, interprets these results.

Bulk TIN Test Response Processing Module

At the user’s request, the BULKTIN Test Response Processing module prepares

A BULKTIN Test Response Report

Form W-9, Request for Taxpayer Identification Number and Certification, for each recipient whose name/TIN combination has failed to match IRS records. Form W-9 has been designed to fit envelope DW19W.

Form W-9S, Request for Student’s or Borrower’s Taxpayer Identification Number and Certification, for each student, or borrower, whose name/TIN combination has failed to match IRS records. Form W-9S has been designed to fit envelope DW19W.