Welcome to this TIN Matching presentation. The information is current as of the day it was presented.

This material isn’t official guidance.

The taxpayer identification number or TIN Matching program can help you avoid costly penalties and expenses from filing invalid Forms 1099! TIN Match is a free web-based program offered by the IRS.

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. The program validates whether the TIN and name combinations you enter match IRS tax filing records prior to submission of the information returns. Payors enrolled in the service receive an immediate response for up to 25 Name/TIN combinations.

Or, you may upload up to 100,000 name TIN combinations and receive a response within 24 hours.

The system will return the name TIN combinations with a match indicator to tell you whether the name TIN combination you entered match IRS records. To apply for TIN Match the principal of your organization and those that will use the services all must register for e-services at IRS.gov using the new SECURE ACCESS process. Simply type ‘e-services’ in the search box and click on ‘eservices online tools for tax professionals’. Next, select TIN Matching under e-Services Applications.

Secure Access will walk you through registration for e-Service and the application for TIN Matching.

Secure Access ensures that your e-Services Account is secured by the identity proofing process called Secure Access.

Old and new users are required to register with Secure Access in order to use e-Services - including TIN Match.

Secure Access strengthens security because it uses a two factor authentication process.

This means that after you log in with a username and password a security code will be sent to your mobile phone or your IRS2GO app for you to verify each time you log in. After responding to the registration questions users create a user-name, password and pin that allow them to access the system.

Once the registration is complete users receive a confirmation token at their home address.

The token must be validated within 28 days of the initial registration.

After registering for e-services the principal will log in to the newly established e-services account, select “application for TIN matching” and follow the instructions to complete the application. Your organization may have multiple users of the system - each user of the TIN matching service must complete their own Secure Access registration to establish a unique username and password.

Once users are confirmed the principal completes or updates the eservices application and all authorized users can begin using interactive or bulk TIN Matching that same day. For assistance in registering for e-services select the registration services link on the page.

For detailed instructions and background on TIN Matching, download Publication 2108-A, entitled “On-Line Taxpayer Identification Number (TIN) Matching Program.” Visit IRS.gov click on the “for tax pros” tab and ‘e-services’ to get started. Register for the IRS e-services, complete the TIN Match application and more at IRS.gov.