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.

For additional information see Publication 2108a, Online TIN Matching Program.

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.

For additional information see Publication 2108a, Online TIN Matching Program.