Payers or their authorized agents, who submit Forms 1099-INT, DIV, PATR, OID, MISC and/or B* to IRS may be eligible to enroll in the e-Services TIN Matching program. TIN Matching assists the payer in determining if the payee TIN/name combination contained on their Form W-9, matches the TIN/name combination contained in IRS tax filing records. NOTE: The TIN Matching program currently cannot enroll payers who do not submit at least one of these six forms, nor employers submitting Forms W-2, to use the TIN Matching system. Payers may only perform TIN Matching for the TIN/Name combinations for income subject to backup withholding and reported on Forms 1099-B, DIV, INT, MISC, OID and/or PATR.
For additional information see Publication 2108a, Online TIN Matching Program.