Get Irs Publication 2108-a 2013-2026

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.

IRS Response of “3” indicates the name/TIN combination of the vendor entered does not match IRS or SSA records. Reasons for the name/TIN match failure may include: The agency entered the vendor's “Doing Business As” (DBA) name instead of the vendor's legal business name. The agency used abbreviations in the name.

TIN ENTERED IS NOT CURRENTLY ISSUED This error message indicates that the TIN entered doesn't match an existing TIN in the IRS database. If your TIN is newly issued and hasn't been used to previously file taxes, it is advised to enter your Business Entity information using your full name and SSN.

As per Internal Revenue Code (IRC) Section 6109(a) (1) provides that any payer required to file an information return must include the payee's correct TIN. IRC 6109(a) (2) requires the payee to furnish their correct TIN to the payer.

IRC Section 6721 provides a payer may be subject to a penalty for failure to file a complete and accurate information return, including a failure to include the correct payee TIN. The penalty is $50 per return, with a maximum penalty of $250,000 per year ($100,000 for small businesses).

TIN Match is a prefiling service for payers and their authorized agents who submit certain Form 1099 information returns. To be eligible to use the TIN matching program your organization must have filed at least one of these information return types in one of the past two tax years.

TIN Matching is part of a suite of Internet based pre-filing e-services that allows “authorized payers” the opportunity to match 1099 payee information against IRS records prior to filing information returns.