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What files do the IRS use in the matching process?

  • The DM-1 File — A file containing all SSNs ever issued by the SSA
  • The EIN-Name Control File — A file containing all the IRS-assigned EINs
  • The ITIN File — A file containing all the IRS-assigned ITINs (On DM-1)
  • The ATIN File — A file containing all the IRS-assigned ATINs (On DM-1)
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