Taxpayer Identification Number Matching Program

Payers required to file form 1099 have been receiving a higher number of errors and notices related to incorrect name/Taxpayer Identification Number (TIN) combinations. 

The on-line Taxpayer Identification Number Matching Program is intended for filers of 1099 Statements from non-employee compensation, dividends, interest, miscellaneous, merchant card third-party network payments and others. Prior to filing the information return, the payer can check the name and TIN provided by the payee.

Sometimes, the TIN provided by the payee contains errors, or an error occurs by the payer when entering the information on the 1099. When this occurs, the IRS may send out Notice CP2100 or CP2100A, which carry a potential penalty of $280 per 1099 incorrectly filed. In addition to potential penalties, taxpayers issuing 1099s may be required to begin backup withholding.

In order to cut down on incorrectly filed 1099s, the Matching Program is available via the eServices Registration home page, available 24 hours a day. Currently, the IRS does not charge to participate in the program.

The Program can accept up to 25 name/TIN combinations at a time, or up to 100,000 if using a bulk process and uploading a text file. Once taxpayers have applied and accepted the terms and agreements, they will be prompted to enter a TIN Type (Employer Identification Number, Social Security Number, or Unknown), Taxpayer Identification Number and name to be matched against IRS records. 

If an invalid name/TIN combination is entered, the IRS will not provide the correct name/TIN due to privacy. The payer will have to contact the payee for the correct information.  

Contact a member of your Schneider Downs service team if you have any questions on the IRS TIN Matching Program, or if you have received a Notice CP2100 or CP2100A and need assistance.

About Schneider Downs Tax Services 

Schneider Downs’ tax advisors have experience and expertise in a wide range of industries, including Automotive, Construction, Real Estate, Manufacturing, Energy & Resources, Higher Education, Not-for-profits, Transportation and others. Our industry knowledge and focus ensure the delivery of technical tax strategies that can be implemented as practical business initiatives.  

To learn more, visit our dedicated Tax Services page. 

You’ve heard our thoughts… We’d like to hear yours

The Schneider Downs Our Thoughts On blog exists to create a dialogue on issues that are important to organizations and individuals. While we enjoy sharing our ideas and insights, we’re especially interested in what you may have to say. If you have a question or a comment about this article – or any article from the Our Thoughts On blog – we hope you’ll share it with us. After all, a dialogue is an exchange of ideas, and we’d like to hear from you. Email us at [email protected].

Material discussed is meant for informational purposes only, and it is not to be construed as investment, tax, or legal advice. Please note that individual situations can vary. Therefore, this information should be relied upon when coordinated with individual professional advice.

© 2023 Schneider Downs. All rights-reserved. All content on this site is property of Schneider Downs unless otherwise noted and should not be used without written permission.

our thoughts on
Automobile, Tax BY Brett Cubellis
Explaining the Transfer/Advance Payment of Clean Energy Credits and Energy Credits Online Registration
New Research and Development Capitalization Requirement Shuffles System
Contractors May Benefit From SALT Cap Workaround
2023 Legislative & Regulatory Update
Tax BY Kirk Mitchell
Can “Moore” Tax be Refunded from IRS? How to Protect Your Potential Claim for Refund of §965 Foreign Corporation Transition Tax
Fraud, Tax BY Charlotte Garraway
5 Red Flags of Fraudulent ERC Providers
Register to receive our weekly newsletter with our most recent columns and insights.
Have a question? Ask us!

We’d love to hear from you. Drop us a note, and we’ll respond to you as quickly as possible.

Ask us
contact us
Pittsburgh

This site uses cookies to ensure that we give you the best user experience. Cookies assist in navigation, analyzing traffic and in our marketing efforts as described in our Privacy Policy.

×