Who can use TIN Matching
Only payers that submit information returns, and their authorized agents. The IRS says a payer must be listed in its Payer Account File, which happens when the payer has filed Forms 1099 within the last two years, and must apply through an IRS online account.
- Registration and use go through IRS e-Services with an IRS account; you complete a TIN Matching application first.
- Results are delivered on screen (interactive) or to the Secure Object Repository mailbox (bulk).
- A business that has not filed Forms 1099 in the last two years will not be in the Payer Account File yet; until it is, collect a signed W-9 and check it carefully by hand.
Interactive vs bulk TIN Matching
Interactive matching checks up to 25 name and TIN pairs at a time on screen, with results in real time. Bulk matching takes a text file of up to 100,000 pairs and returns results within 24 hours.
| Interactive | Bulk | |
|---|---|---|
| How you submit | Typed into the e-Services screen | .txt file uploaded to the secure mailbox |
| Pairs per request | Up to 25 | Up to 100,000 per file |
| Results | Real time | Within 24 hours, to the secure mailbox |
| Daily limit | 9,999 interactive requests per User ID in 24 hours | Not stated |
| Best for | Checking a new vendor at onboarding | Checking the whole vendor file before 1099 season |
TIN Matching response codes
Each name and TIN pair comes back with a code from 0 to 8. Code 0 means it matches IRS records; codes 1 to 3 mean the TIN is missing, not issued or does not match the name.
| Code | IRS meaning | What AP should do |
|---|---|---|
| 0 | Name/TIN combination matches IRS records | Keep the W-9 on file |
| 1 | Missing TIN or TIN not 9-digit numeric | Ask the vendor for a corrected W-9 |
| 2 | TIN not currently issued | Ask the vendor for a corrected W-9 |
| 3 | Name/TIN combination does not match IRS records | Check the legal name on line 1 of the W-9; ask the vendor to confirm |
| 4 | Invalid request (for example, letters or special characters) | Correct the entry and resubmit |
| 5 | Duplicate request | No action; you already submitted it |
| 6 | Matched on SSN (TIN type unknown) | Record the TIN as an SSN |
| 7 | Matched on EIN (TIN type unknown) | Record the TIN as an EIN |
| 8 | Matched on both SSN and EIN (TIN type unknown) | Confirm with the vendor which applies |
How TIN checks fit W-9 collection and 1099 filing
Collect a signed W-9 before the first payment, match the name and TIN, fix mismatches with the vendor, and match the vendor file again before filing 1099s.
- 1
Collect the W-9 at onboarding
Before the first payment, get a signed Form W-9 with the legal name, business name, tax classification and TIN. - 2
Match the name and TIN
Use interactive TIN Matching for each new vendor that will receive reportable payments. - 3
Resolve mismatches
Ask the vendor to confirm their legal name and TIN and send a corrected W-9. Do not guess or edit the name yourself. - 4
Record the result
Keep the match result with the W-9; Publication 2108 says matching records can support a reasonable-cause penalty waiver. - 5
Re-match before filing
Run bulk matching on all 1099 vendors before filing season to catch name changes and typos. - 6
Act on IRS notices
If the IRS sends a CP2100 or CP2100A notice, follow the backup withholding procedure for those payees.
Rules and limits
TIN Matching is voluntary and only for payees of reportable payments subject to backup withholding. Misuse can bring civil penalties, and repeated guessing locks your access.
- Permitted use only. Participants sign terms of agreement to match only payments covered by Revenue Procedure 2003-9; Publication 2108 warns unauthorized use can create civil penalties under IRC section 7431.
- No fishing. The IRS will not tell you the correct name or TIN. Submitting the same TIN with different names, or the same name with different TINs, suspends access for 96 hours after four attempts.
- Not a vendor check. A match confirms the name and TIN go together in IRS records. It does not confirm a vendor is legitimate, that their bank details are theirs, or that they should be paid.
Frequently asked questions
Is IRS TIN Matching free?
Yes. IRS Publication 2108 says the IRS does not currently charge for TIN Matching.
Who can use the IRS TIN Matching program?
Payers that file information returns for payments subject to backup withholding, and their authorized agents. The IRS says a payer must be in its Payer Account File, which happens when the payer has filed Forms 1099 in the last two years, and needs an IRS online account to apply.
How many TINs can I check at once?
Interactive TIN Matching accepts up to 25 name/TIN combinations per request with results in real time. Bulk TIN Matching accepts a text file of up to 100,000 combinations, with results returned to a secure mailbox within 24 hours (IRS Publication 2108).
What should I do if a vendor’s TIN does not match?
Ask the vendor to confirm the legal name and TIN and send a corrected Form W-9, then match again. If the IRS later sends a CP2100 or CP2100A notice for that payee, follow the backup withholding notice procedure.
Is TIN Matching required before filing 1099s?
No. The IRS describes it as voluntary. It helps you avoid information-return errors, and Publication 2108 says payers who use it may be able to show due diligence and reasonable cause if a penalty is later assessed.
Can I use TIN Matching to check any business?
No. It may only be used for payees of reportable payments subject to backup withholding. Participants agree to terms of use, and the IRS warns that unauthorized use can bring civil penalties. Repeatedly submitting the same TIN with different names, or the same name with different TINs, suspends access for 96 hours after four attempts.
Automate matching, approvals and exception handling
Aequo AP captures invoices, matches them to purchase orders and receipts, routes approvals and flags duplicates and exceptions, then syncs with QuickBooks Online, Xero, FreshBooks, Zoho Books or Business Central.
Related guides and tools
Sources
Checked on October 30, 2026. Vendor capabilities and prices change; confirm current details with each vendor.
- IRS, Taxpayer Identification Number (TIN) Matching — who can use it, Payer Account File, interactive or bulk, IRS account required
- IRS Publication 2108 (Rev. 11-2024) — linked from the IRS TIN Matching page; 25 interactive, 100,000 bulk, 24-hour bulk results, response codes 0–8, disclosure rules, no fee
- IRS, Backup withholding — when backup withholding applies