About TIN matching

Learn about the government databases and sanctions list you can check recipient information against.

TIN Matching helps you verify recipient information before filing. It checks recipient information against government records and sanctions data to help identify incorrect information, prevent fraud, and reduce the risk of penalties.

TIN Matching checks recipient information against the following government databases and sanctions list:

IRS TIN Matching

A Taxpayer Identification Number (TIN) is a nine-digit number the IRS uses to identify individuals and businesses. Social Security Numbers (SSNs) and Employer Identification Numbers (EINs) are the most commonly used TINs.

The IRS maintains the TIN Matching program database and TIN Matching checks if the name and TIN combination you enter matches any name and TIN combination in this database.

According to Publication 2108A, you can only use the IRS Interactive TIN Matching program to check name and TIN information if you are reporting income on the following 1099 forms:

1099-B
1099-DIV
1099-INT
1099-G
1099-K
1099-MISC
1099-NEC
1099-OID
1099-PATR

Tip:

Make sure that all recipient information is eligible for the TIN Matching program.

Office of Foreign Asset Control (OFAC)

TIN Matching is checking against the Office of Foreign Assets Control's (OFAC) list of Specially Designated Nationals (SDNs). This database is maintained by the U.S. Department of Treasury and lists individuals and businesses that are associated with countries with which U.S. entities are not allowed to conduct business. The list also includes the names of individuals and businesses that U.S. entities are not allowed to conduct business with, regardless of their country of origin or residence.

The individuals and businesses on the SDN list are sanctioned under the OFAC's various sanctions programs. These programs define the type and scope of prohibitions the sanctioned individuals and businesses are subject to. Check out the OFAC website for a frequently updated list of these sanctions programs.

Death Master File (DMF)

The U.S. Department of Commerce NTIS Death Master File (DMF) database is maintained by the Social Security Administration (SSA). The DMF lists all known deceased individuals and is updated weekly. This list is used primarily by the financial services industry to identify if customers or account holders have deceased to prevent identity theft and fraud.

Note:

The IRS recycles TINs and reissues them as both EINs and SSNs. This means that when a person dies, their SSN can get reissued as a company's EIN. While not common, the EIN may return a valid match for the business while also being listed in the DMF as the SSN of a deceased person..

Bulk TIN match

Make sure you are in a PROD environment. Bulk TIN matching is not available in TEST environments.

Use bulk TIN matching to verify the identities of multiple recipients at once.

Note: Only recipients with the following form types are eligible for bulk TIN matching: 1099-B, 1099-DIV, 1099-INT, 1099-G, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, and 1099-PATR.

Import recipients and forms.
At the Preview step, click Import, then click Yes in the pop-up message.

A bulk TIN file is created and queued to be sent to the IRS. Results are typically available in one to five days. Processing may take longer when the IRS receives a high volume of TIN matching requests. See View bulk TIN matching results for more details.

View bulk TIN matching results

View the results of bulk TIN matching after they come back from the IRS.

Go to Recipients on the side menu.
Click View TIN mismatches.
Click a tab to review the results.
- TIN mismatches tab: Each row represents an IRS error code. Click an error's row to view a list of recipients with the error, then click a recipient's row to view and edit the recipient.
  Tip: To request information from recipients to fix TIN mismatches, see W-9 solicitations.
- OFAC tab: Lists recipients who failed the OFAC check. Click a recipient's row to view and edit the recipient.
- DMF tab: Lists recipients who failed the DMF check. Click a recipient's row to view and edit the recipient.
Note: Read more about what each TIN matching result means.

Verify a single recipient's TIN on the TIN Matching page

Click TIN Matching on the side menu.
Enter a name and TIN, then click Verify identity.
- You can enter up to 40 characters in the Name field.
- Enter a nine-digit TIN with no dashes, for example, 123456789.

The results are shown immediately. Read the article on TIN Matching results for more details.

The TIN, OFAC, and DMF results are highlighted.

Verify a single recipient's TIN on the recipient's page

On the Recipients page, use the tabs and quick filters or search to find the recipient, then click the recipient's row.
In the Identity management section, click Verify identity.
The results are shown immediately. Read the article on TIN Matching results for more details.
Click Save.

Tip: You can find an audit trail of the TIN match on the History tab.

TIN matching results

IRS TIN Matching

Passed: The recipient's name and TIN combination is in the IRS database.
Failed: The recipient's name and TIN combination has an IRS error code, such as "Not currently issued," "Invalid TIN," "Name/TIN combination do not match IRS records," etc.
Tip: To request information from recipients to fix TIN mismatches, follow the steps in the article on W-9 solicitations.

Office of Foreign Asset Control (OFAC)

Passed: The recipient was not found on the OFAC SDN sanctions list. The OFAC score is less than 75.
Failed: The recipient was found on the OFAC SDN sanctions list. The OFAC score is greater than 75.
Score: The score indicates the similarity between the name entered and the resulting matches on the OFAC's Specially Designated Nationals (SDN) list. A score of 100 indicates an exact match. Lower scores indicate potential matches.

Death Master File (DMF)

Passed: The TIN is not on the DMF list of known deceased individuals.
Failed: The TIN belongs to someone whose SSN (Social Security Number) is on the DMF list. This doesn't automatically mean that the recipient is deceased.
Note: TINs are recycled and can be reissued as both EINs and SSNs. This means that when a person dies, their SSN can get reissued as a company's EIN. While not common, it can happen that the EIN will come back as an accurate match for a company, but it will also show up on the DMF as a person's SSN.

1099 Reporting