TIN matching lets you verify a payee's name and Taxpayer Identification Number against IRS records before you file. A mismatch caught before filing is a quick fix. A mismatch caught after costs you penalties, backup withholding obligations, and a formal IRS notice.
A TIN is a Taxpayer Identification Number. It identifies the person or business receiving a payment for IRS reporting purposes. Three types are common in 1099 filing:
The TIN comes from the payee's Form W-9. You use it to populate Copy A of the 1099 you file with the IRS.
TIN matching checks whether a specific name and TIN combination exists in the IRS database as a valid pair. The IRS does not just verify that the TIN is a real number. It verifies that the TIN belongs to the person or entity named on your form.
A TIN can be real and still cause a mismatch. An EIN that belongs to one business does not match when filed under a different business name. An SSN that belongs to a person does not match when filed under a spouse's name or a business trade name.
The result is binary: the combination either matches or it does not.
When you file a 1099 with a name and TIN combination that does not match IRS records, the IRS sends you a CP2100 or CP2100A notice. This is called a B-Notice.
A B-Notice requires you to:
If the same payee appears on a CP2100 a second time within three years, the corrective process is more demanding. A new W-9 alone is not enough. The payee must provide a copy of their Social Security card or a Letter 147C issued by the IRS confirming their TIN.
TIN matching before you file prevents all of this.
Adams® Tax Forms Helper® offers TIN Check Service as an optional add-on. It submits your selected payee name and TIN combinations to the IRS database for validation before you print or eFile your forms.
TIN Check Service supports both SSNs and EINs.
Wait for TIN verification results before printing or eFiling your forms. If a mismatch comes back, you can correct the payee record in Tax Forms Helper before anything goes to the IRS. Results are generally returned within 24 to 48 hours of submission. You will receive an email notification when processing is complete.
You will see an on-screen confirmation and receive an email with your order details. No further action is needed while processing runs.
Go back to the payee record in Tax Forms Helper and correct the name, TIN, or both. Common causes include:
After correcting the record, run TIN Check again before eFiling.
Yes. TIN Check Service is optional. You can eFile without it.
Running TIN Check before you file is the only way to catch a mismatch before it becomes a rejected form, a CP2100 notice, or a backup withholding obligation. A mismatch not caught before filing can result in an IRS rejection with a “TIN and Name Must Match IRS Records” rejection reason, which requires a correction filing.
Once your TIN check results are back and any mismatches are corrected, you are ready to eFile. See How to eFile with the IRS or SSA for next steps.
Whether a specific name and TIN combination exists in the IRS database as a valid pair. The IRS does not only confirm that the TIN is a real number; it confirms the TIN belongs to the person or entity named on your form. A real TIN filed under a different name still fails. The result is binary: it matches or it does not.
Results are generally returned within 24 to 48 hours of submission, and you receive an email notification when processing is complete. Wait for the results before printing or eFiling, so that any mismatch can be corrected in Tax Forms Helper before anything goes to the IRS.
Go back to the payee record in Tax Forms Helper, correct the name, the TIN, or both, then run TIN Check again before eFiling. Common causes are a sole proprietor entering a business trade name instead of their legal name, a single-member LLC providing an EIN instead of an SSN, and spelling differences from IRS records such as a middle name, a hyphen, or a suffix.
Yes, TIN Check Service is optional. But running it first is the only way to catch a mismatch before it becomes a rejected form, a CP2100 notice, or a backup withholding obligation. A mismatch not caught before filing can produce an IRS rejection with a TIN and Name Must Match IRS Records reason, which then requires a correction filing.
Subject to change. Verify at IRS.gov or the relevant government site.
Whether a specific name and TIN combination exists in the IRS database as a valid pair. The IRS does not only confirm that the TIN is a real number; it confirms the TIN belongs to the person or entity named on your form. A real TIN filed under a different name still fails. The result is binary: it matches or it does not.
Results are generally returned within 24 to 48 hours of submission, and you receive an email notification when processing is complete. Wait for the results before printing or eFiling, so that any mismatch can be corrected in Tax Forms Helper before anything goes to the IRS.
Go back to the payee record in Tax Forms Helper, correct the name, the TIN, or both, then run TIN Check again before eFiling. Common causes are a sole proprietor entering a business trade name instead of their legal name, a single-member LLC providing an EIN instead of an SSN, and spelling differences from IRS records such as a middle name, a hyphen, or a suffix.
Yes, TIN Check Service is optional. But running it first is the only way to catch a mismatch before it becomes a rejected form, a CP2100 notice, or a backup withholding obligation. A mismatch not caught before filing can produce an IRS rejection with a TIN and Name Must Match IRS Records reason, which then requires a correction filing.
Save up to 45 days by skipping the wait for IRS processing.
Save up to 45 days by skipping the wait for IRS processing.
Save up to 45 days by skipping the wait for IRS processing.
Social Security Administration Direct Operations CenterWilkes-Barre, PA 18769-0001 (for Certified Mail Use ZIP code 18769-0002)
Social Security Administration Direct Operations CenterP.O. Box 3333 Wilkes-Barre, PA 18767-3333.
Reduce the 250-return threshold enacted in prior regulations to generally require electronic filing by filers of 10 or more returns in a calendar year. The final regulations also create several new regulations to require e-filing of certain returns and other documents not previously required to be e-filed.
Require filers to aggregate almost all information return types covered by the regulation to determine whether a filer meets the 10-return threshold and is required to e-file their information returns. Earlier regulations applied the 250-return threshold separately to each type of information return covered by the regulations.
Eliminate the e-filing exception for income tax returns of corporations that report total assets under $10 million at the end of their taxable year, and require partnerships with more than 100 partners to e-file information returns, and they require partnerships required to file at least 10 returns of any type during the calendar year to e-file their partnership return.
Corrections must be filed the same way the original was submitted. If you eFile the original then you must eFile the correction. If you mailed in the original then you must mail in the correction.
Do not cut or separate Copies A of the forms that are printed two or three to a sheet, except for Form W-2G. Generally, Forms 1097, 1098, 1099, 3921, 3922, and 5498 are printed two or three to an 8" x 11"sheet. Form 1096 is printed one to an 8" x 11" sheet.
These forms must be submitted to the IRS on the 8" x 11" sheet. If at least one form on the page is completed, you must submit the entire page. Forms W-2G are an exception and may be separated and submitted as single forms. Send your forms to the IRS in a flat mailing (not folded).
Do not staple, tear, or tape any of these forms. It will interfere with the IRS’s ability to scan the documents.
Pinfeed holes on the form are not acceptable. Pinfeed strips outside the 8" x 11" area must be removed before submission without tearing or ripping the form. Substitute forms prepared on continuous feed or strip form paper must be burst and stripped to conform to the size specified for a single sheet (8" x 11") before they are filed with the IRS.
Do not use a form to report information that is not properly reportable on that form. If you are unsure of where to report the data, call the information reporting customer service site at 1-866-455-7438 (toll free).
Do not submit anything other than red ink copies to the IRS.
Use the official forms or substitute forms that meet the specifications in Pub. 1179. If you submit substitute forms that do not meet the current specifications and that are not scannable, you may be subject to a penalty for each return for improper format. All of Adam’s tax forms meet the proper requirements, so use us as a resource.
Do not use dollar signs ($) (they are pre-printed on the forms), ampersands (&), asterisks (*), commas (,), or other special characters in money amount boxes.
Do not use apostrophes (’), asterisks (*), or other special characters on the payee name line.
No photocopies of any form are acceptable.
Do not print plain ink copies of your W-2 copy A or W-3 form. If a box doesn't apply to you, leave it empty.
Do not add "0".
Do not omit the decimal point and cents from entries.
Do not mistakenly check the “Retirement plan” checkbox in box 13. See page 22 of this IRS PDF for Retirement plan details.
Do not misformat the employee’s name in box e. Enter the employee’s first name and middle initial in the first box; his or her surname in the second box; and his or her suffix (such as “Jr.”) in the third box (optional).
Do not enter the incorrect employer identification number (EIN) or the employee’s SSN for the EIN.
Do not cut, fold or staple Copy A paper forms mailed to SSA.
Do not mail any copy other than Copy A of Form W2 to the SSA.
File the correct form with the correct amount, code, checkbox, name or address, and check the “CORRECTED” box. This overwrites what you originally filed with the IRS under that person or company’s name and TIN. Send the corrected form to the recipient and prepare the red Copy A to send to the IRS with the Form 1096 transmittal if you’re paper filing. If you also had the wrong recipient/payee name or TIN do a Type 2 correction instead.
For Type 2 errors, either the recipient/payee name and/or the TIN are wrong or you used the wrong form (like a 1099-MISC instead of a 1099-NEC). Action: This is a two-step process. First, you must zero out what you filed with the IRS under the wrong name/TIN and then file the new form.
Step 1
File a form with the CORRECTED box checked and the exact same payer and recipient information as on the incorrect form, but with all the amounts as zeros. This will remove the originally filed form from the IRS records.
Step 2
File a new Form 1099 with the right information as an originally filed form (not a corrected form).
Incorrect Payer Name, Payer TIN, or both Action: Write a letter to the IRS.
If you filed with the wrong payer name (yours or your client’s name/company name) or the wrong payer taxpayer identification number (TIN), you don’t need to send in a corrected form.
Instead, you should write a letter containing the following information:
Name and address of the payer
Type of error (including the incorrect payer name/TIN that was reported)
Tax year Payer TIN Transmitter Control Code (if you eFiled),
Type of return, Number of payees, Filing method (paper or eFiling)
You have exceeded the IRS paper filing threshold and are required to file electronically.
