Taxpayer Identification Number Matching Tutorial

This tutorial provides guidance on steps to complete, modify and submit the TIN Matching Application.



What is the Purpose of the TIN Matching Application?

The e-Services TIN Matching program enables authorized users to verify if a Name and Taxpayer Identification Number (TIN) combination matches IRS records prior to filing an information return. The TIN Matching program helps avoid TIN errors and reduce the number of backup withholding notices.

There are two ways to verify Name and TIN combinations:

  • Interactive TIN Matching: This process allows users to manually submit up to 25 name/TIN combination requests online and results are returned in real time.
  • Bulk TIN Matching: This process allows users to upload a text file containing up to 100,000 name/TIN combinations. The results are returned to the user within 24 hours via their e-Services Secure Mailbox.

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Who qualifies for the TIN Matching Application?

To qualify for the TIN Matching program, you must be an authorized payer of income subject to backup withholding (Forms 1099 B, DIV, INT, K, MISC, OID, G and PATR). You will need the following information to complete a new TIN Matching Application:

  • Your Firm's TIN. You can use an Employer Identification Number (EIN), or if you are a Sole Proprietor you can use either your Social Security Number (SSN) or Individual Tax Identification Number (ITIN)
  • Your Firm's Legal Business Name, Business Phone and Business Address (Physical Location) • Your location used to submit TIN Matching requests, if different from your Business Address.
  • Information about the Principals, Delegated Users, Responsible Officials and Authorized Agents
    • First and Last Name
    • Social Security Number (SSN)
  • Phone Number
  • Location

For more information about the TIN Matching program, see IRS Publication 2108A, On-Line Taxpayer Identification Number (TIN) Matching program.

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How to access the TIN Matching Application

To access the TIN Matching Application, you must first select the TIN Matching Application product and then you will be prompted to login to e-Services using your current login information. If you have not yet registered through Secure Access you will be prompted to do so upon selecting an e-Services product. All users must create an IRS online account using a two-factor authentication process called Secure Access. For more information about the Secure Access Authentication process, see Secure Access: How to Register for Certain Online Self-Help Tools. Note: Be sure to select the TIN Matching Application link on the e-Services landing page to complete the TIN Matching application. There is a separate link for submitting Bulk/Interactive TIN Matching requests.

Login Page

  • If you haven't previously completed an application, the system will take you directly to the ESAM Application Landing Page. Select TIN Matching Application from the drop down under New Application.
  • If you have previously completed an e-Services application you will be prompted to select an Organization. Until the first application is in completed status, you will not see their Select Organization page.

There are two types of firms or organizations you may choose from on the Select Organization e-Services page:

  • Each user will have an Individual option that provides access to create/modify your e-Services PIN, or complete a new application.
  • Authorized users of e-Services products may have one or more Firm/Organizations. Note: Organizations that have completed the TIN Matching Application will have (TINM) preceding their Organization name.

When completing a new application, select 'TIN Match Application' from the New Application drop down on the ESAM Application Landing Page. Individuals may be authorized to access multiple applications. Select the appropriate application and organization for that session.

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Completing a New TIN Matching Application


Firm Information

The first page of the application is about your Firm. Enter the Employer Identification Number (EIN), Social Security Number (SSN) or Individual Tax Identification Number (ITIN) and Firm/Organization Legal Name of the Firm. If the Doing Business As (Trade/Company Name) is different than the Firm Name, complete the DBA field. If the field is left blank the Firm/Organization Name Legal Name will appear in the DBA field. Complete the Business Phone and Business Address (Physical Location). The Business Address cannot be a Post Office (P.O. Box).

Location

The address you entered on the Firm Information will automatically default on this page as your primary location. You will need to enter any additional locations where users will be performing TIN Matching for your Firm. If your primary location is the only location, then select 'CONTINUE' at the bottom of the page.

You can add or delete as many locations as needed. Be sure to include all locations where TIN Matching will be performed by your Firm.

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Authorized Users

Add any Authorized Users to the application. These individuals will have access to TIN Matching after the application is completed. To add a user to the application, click on the drop-down arrow next to the ADD button and select the appropriate role for the user.

  • Principal: A Principal is a partner or an individual who owns at least five percent of the firm that is applying to participate in the TIN Matching Program. The Principal may also be a corporate officer of a publicly traded firm, such as a President, Vice President, Secretary or Treasurer. The Principal must be a person that can legally bind for the firm in matter before the IRS and must complete the original TIN Matching Application. Principals may modify any section of the application and perform TIN Matching on behalf of their firm.
  • Responsible Official: Is an individual who holds a supervisory position within the firm. Responsible Officials may add Authorized Users to the application and perform TIN Matching on behalf of their firm.
  • Authorized Agent: Is an individual who, with the payer's authorization, transmits specific information returns documents to the IRS on behalf of the firm and may match name/TIN combinations on behalf of the payer. Authorized Agents may view an existing application and may perform TIN Matching on behalf of their assigned firm.
  • Delegated User: Is an individual who will utilize the TIN Matching session option on behalf of the firm. A Delegated User may only perform TIN Matching on behalf of their assigned firm.

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Application Summary

This page provides a summary of information completed on the application. Verify all information is correct before selecting continue to complete the Application Submission. If information needs to be revised, use the toolbar along the top of the page to navigate to the appropriate page. Update the information and select 'Save'.

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Application Submission

The Principal will need to use their e-Services PIN to sign and accept the Terms of Agreement for the TIN Matching Application and click 'SUBMIT'. Note: Principals may go to 'Modify PIN' tab to change their e-Services PIN. If your firm does not qualify for the TIN Matching Program, an error message will populate upon submission.

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Modify or Review an existing TIN Matching Application

To modify an existing TIN Matching Application, sign into e-Services and select the Organization you will be representing in this session. From the ESAM Application Landing Page, select the View/Edit icon next to the Doing Business As Name (Trade/Company Name). This will launch the 'Application Summary' Page to modify or review the application.

Note: If you do not have a role to view or edit the application, the system will give you an error stating 'You don't have permission to view this application'.

To review the application, select the page using the toolbar. Some changes will require the Principal to re-sign by completing the 'Application Submission' Page.

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Modifying e-Services PIN

To Modify an existing e-Services PIN, select the Modify PIN tab located at the top of the screen. Enter and complete the required fields. This PIN can then be used to sign the TIN Matching Application.

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