What is the process for enrolling in TIN Matching?

Initially, users must register online 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.

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

I am a registered ERO (Electronic Return Originator) with the IRS. After I successfully completed the e-services 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.

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

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 this service by visiting: https://www.ssa.gov/bso/bsowelcome.htm

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

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, (https://www.irs.gov/pub/irs-pdf/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.

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