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Who will be able to use the TIN Matching Program and how will it help me to reduce errors on my payee TINs?

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.