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Business compliance

Check every TIN before the 1099s go out.

Every TIN a payee gives you is format-checked the moment it arrives. For payers enrolled in the IRS TIN Matching program, the plan builds the bulk matching file, you upload it to e-Services, and the results come back into the payee list as a mismatch flag with the next step. Part of the business compliance plan, $49 a month per business.

Check every TIN before 1099-NEC is due February 1, 2027

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TIN Matching is free, but only for enrolled payers. You apply through IRS e-Services as a payer of returns subject to backup withholding, with an IRS online account. Interactive checks take 25 name and TIN pairs at a time, up to 999 requests a day; a bulk file takes up to 100,000 pairs with results within 24 hours. irs.gov, Taxpayer Identification Number (TIN) Matching
A mismatch found after filing becomes a B-notice. When the IRS tells you a payee’s TIN is wrong you must start backup withholding at 24% and solicit a new W-9; the penalty for the wrong form is $340 unless corrected, $60 within 30 days. Pub 1281; IRC §6721

How TIN Matching works

From the IRS TIN Matching program pages and Pub 1281, October 11, 2026.

Who can use it
Payers, and their agents, who file information returns subject to backup withholding (1099-NEC, 1099-MISC and others). Enrol through e-Services as an authorized payer; an IRS online account is required. irs.gov/tax-professionals/taxpayer-identification-number-tin-matching
Interactive and bulk
Interactive: up to 25 name and TIN pairs per request with an immediate answer, 999 requests per 24 hours. Bulk: a text file of up to 100,000 pairs, results within 24 hours. IRS TIN Matching program
What it checks
Whether the name and TIN pair is in IRS records as an SSN, an EIN or both, or does not match. It does not tell you the correct TIN; that comes from a new W-9. Pub 2108A
Why before filing
A 1099 with a wrong name or TIN is a return with incorrect information: $340 per return for 2027 due dates, $60 if corrected within 30 days. The penalty is waived when the payee supplied the wrong information and you acted responsibly, which your solicitation record proves. IRC §6721; Reg. §301.6724-1
After a mismatch
Solicit a new W-9. If the IRS later sends a B-notice, begin 24% backup withholding within 30 business days and keep withholding until a new TIN arrives. Two B-notices on the same payee in three years require a validated SSN card or IRS letter. Pub 1281

What the plan does with TINs

  • Format checks on entry

    Nine digits, no placeholder patterns, SSN or EIN shape matched to the W-9 classification, duplicates across payees flagged.

  • Bulk TIN Matching file

    A file in the IRS bulk layout for every payee that needs a check, built in one click for enrolled payers.

  • Results read back in

    Upload the IRS results file and each payee shows its match result and the next step: file, re-solicit, or withhold.

  • Re-solicit with a W-9 link

    A mismatch sends the payee a fresh W-9 link; the signed form and the date are kept with the payee as the solicitation record.

  • TINs stored encrypted

    Taxpayer numbers are sealed with AES-256-GCM and only the last four digits show on screen; the full number appears only in the files you export for the IRS.

  • Straight into the 1099s

    Checked payees flow into the 1099-NEC and 1099-MISC pages and the IRIS CSV with no re-keying.

Questions

Do I have to use TIN Matching?
No. It is optional, but it is the only way to know before filing whether the IRS will accept the pair, and the solicitation record it creates supports a penalty waiver if a payee gave you wrong information.
Can FundTaxes query the IRS for me?
No. The IRS service is reachable only by the enrolled payer or its agent through e-Services, so the plan prepares the bulk file for you to upload and reads the results you download. Enrolment takes an IRS online account and a few days.
What if a payee refuses to give a TIN?
File the 1099 with the TIN blank, withhold 24% from payments, and keep the record of your requests: the initial one and annual solicitations by December 31.
Is a format check enough?
It catches typos, wrong lengths and obvious placeholders before they reach a form. It cannot tell whether the IRS has that name with that number; only TIN Matching does.
Does it cover 1099-K, 1099-INT or W-2?
The plan prepares 1099-NEC and 1099-MISC. The TIN checks and W-9 collection work for any payee you add, whatever you later file for them.

Related guides

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Clean TINs before January

Add the business, send the W-9 links, and the bulk file is ready whenever you are enrolled.

Start a 14-day free trialOpen your businesses