1099 Reporting

Verify TINs

Use TIN verification to confirm that your filers' and recipients' names and Taxpayer Identification Numbers (TINs) match IRS records before you file your forms.

A TIN is a nine-digit number the IRS uses to identify individuals and businesses. The most common types are Social Security Numbers (SSNs) and Employer Identification Numbers (EINs). When you verify a TIN, eFileMyForms checks the filer's or recipient's name and TIN combination against the IRS TIN matching program database. Verifying this information helps avoid penalties and ensures accurate reporting.

A name and TIN combination that doesn't match IRS records can result in a CP2100 or CP2100A notice, backup withholding obligations, and penalties on each form. Read about penalties for missing and incorrect names and TINs and how to handle a TIN mismatch.

There are two ways to check TINs against IRS records:
Real-time TIN verification
Run it on recipients or filers at any time before you place an order. It gives you instant results.
Next-day TIN verification
eFileMyForms runs the check on the forms after you place an order. You get results in 24-48 hours.
According to IRS Publication 2108-A, you can use the IRS TIN matching program only for recipients reported on the following forms:
  • 1099-B

  • 1099-DIV

  • 1099-G

  • 1099-INT

  • 1099-K

  • 1099-MISC
  • 1099-NEC

  • 1099-OID

  • 1099-PATR

Real-time TIN verification

How real-time TIN verification works

You can verify a TIN from a filer record, from a recipient record, or from a form you're working on, and you can select several filers or recipients and verify them all at once. Read about how to verify TINs this way on the Filers page or the Recipients page, or on a form.

Verification typically completes in a few seconds, or in five to 10 seconds when you verify multiple TINs at once. The result is saved on the filer or recipient record.

Verify a name and TIN combination as early as you can. You can run the check when you add a filer or a recipient, or on a form before you place your order. If a TIN doesn't match, you can edit the filer or recipient and change the information on the pending form.
Important:

You can't change a form after you placed on order for it. To fix a name or TIN after placing an order, you have to file a correction.

Cost

Each TIN verification costs $1 and is drawn from your account funds. If a verification fails and you correct the information, you're charged $1 when you verify again. If the IRS service is unavailable or there's a connection error, you aren't charged.

Next-day TIN matching is charged separately, at 49 cents per form. Read about both TIN matching options.

Verify filers' TINs

Verify TINs for multiple filers at once on the Filers page.

  • You must add the filers' name and TIN information before verifying their TINs. Read about how to add and edit filers.

  • Your account must have enough funds to cover $1 per TIN. Read about how to add funds to your account.

  1. Click Filers on the menu.
  2. Select the checkboxes next to one or more filers, then click Verify TINs.

    To select all filers, click the Bulk actions dropdown and click Select all.

    The filer's checkboxes and the Verify TINs button are highlighted.
  3. Review the verification cost ($1 per TIN), then click Verify TINs to confirm.

    If you need to add funds to your account, click Add funds and complete the payment process. After checkout, click Continue to verification to return to the previous page.

  4. Check the TIN column for verification status icons.

    If a TIN fails, read about how to handle a TIN mismatch.

Verify recipients' TINs

Verify TINs for multiple recipients at once on the Recipients page.

  • You must add the recipients' name and TIN information before verifying their TINs. Read about how to add and edit recipients.

  • Your account must have enough funds to cover $1 per TIN. Read about how to add funds to your account.

  1. Click Recipients on the menu.
  2. Select the checkboxes next to one or more recipients, then click Verify TINs.

    To select all recipients, click the Bulk actions dropdown and click Select all.

    The recipient's checkboxes and the Verify TINs button are highlighted.
  3. Review the verification cost ($1 per TIN), then click Verify TINs to confirm.

    If you need to add funds to your account, click Add funds and complete the payment process. After checkout, click Continue to verification to return to the previous page.

  4. Check the TIN column for verification status icons.

    If a TIN fails, read about how to handle a TIN mismatch.

Verify TINs on a form

Verify both filer and recipient TINs directly while creating or editing tax forms.

Verifying a TIN on a form checks one filer or recipient at a time. To check many at once, verify TINs on the Filers or Recipients page instead.

Important:

Verify a TIN before you place your order. After you pay for a form, you can't change it, and correcting a name or TIN means filing a correction.

  1. Open any existing tax form or click Add New Form to create a new one.
  2. Click More Actions and select to verify the recipient's or filer's TIN from the dropdown.
    The More Actions dropdown and the Verify Recipient's TIN and Verify Filer's TIN (Payer) buttons are highlighted.
  3. Review the verification cost ($1 per TIN), then click Verify TINs to confirm.

    If you need to add funds to your account, click Add funds and complete the payment process. After checkout, click Continue to verification to return to the previous page.

  4. Check the Payer's TIN and Recipient's TIN fields for verification status icons.

    If a TIN fails, read about how to handle a TIN mismatch.

Troubleshoot TIN verification

Resolve common TIN verification issues.

TIN verification failed

Problem:
The TIN and name combination doesn't match IRS records, or the TIN doesn't exist in the IRS database. Typos are the most common cause, but a recent legal name change or the wrong entity type for the TIN can also cause a failure.
Solution:
  • Check your source documentation to see whether the failure was caused by a typo.

  • If your records agree with the form, send the filer or recipient a W-9 form to get their correct TIN and name. Read about how to handle a TIN mismatch, including the records the IRS expects you to keep.

  • Edit the filer or recipient to correct the information, then verify again.

Note:

Re-verification costs $1.

Status icon does not update

Problem:

After clicking Verify TIN, the status icon remains unchanged.

Try these steps:
  1. Wait five to ten seconds after verifying multiple TINs.

  2. Confirm you entered both the TIN and Name.

  3. Click your name in the top menu and check your account balance to make sure you have sufficient funds. Read about how to add funds to your account.

    The Profile dropdown and the Balance are highlighted.

  4. Refresh your browser.

  5. If the issue continues, contact Support.

IRS service unavailable

Problem:
You get an "IRS Service Unavailable" error message.
Solution:
The IRS TIN matching service is temporarily unavailable. Try again later.

Connection error

Problem:
The TIN verification timed out due to a network or connection error.
Solution:
Check your internet connection, refresh the page, and try again.
Note:

You aren't charged for verifications that fail due to IRS service issues or connection errors.

TIN verification results

After verifying TINs, check the status icons next to the TIN fields to see if TINs and names match IRS records.

Icon Status Description Next steps
The Not verified icon, a question mark. Not verified You haven't verified this TIN and name combination yet. Click Verify TIN to check it.
The Verifying icon, a [color and shape]. Verifying Verification is in progress. Wait for verification to complete (usually a few seconds).
The Verified icon, a [color and shape]. Verified The TIN and name combination match IRS records. No action needed.
The Failed icon, a [color and shape]. Failed The TIN and name combination doesn't match IRS records, or the TIN is not currently issued. A failure isn't always a typo: a recent legal name change or the wrong entity type can also cause a mismatch. Edit the filer or recipient to correct the TIN or name, then verify again. If your records look right, request a new W-9 form. If the form is in an order you've already paid for, you have to file a correction instead.
The Error icon, a [color and shape]. Error The IRS TIN matching service is temporarily unavailable. Try again later. You were not charged.

If you change a filer's or recipient's name or TIN after verifying it, the status returns to Not verified, because the new combination hasn't been checked against IRS records.

Note:

Each TIN verification costs $1. If a verification fails and you correct the information, you'll be charged $1 when you verify again. If the IRS service is unavailable or there's a connection error, you won't be charged for those verifications.

Next-day TIN matching

Next-day TIN matching checks the Taxpayer Identification Numbers (TINs) on the forms in an order after you place an order for a form, and returns the results in 24-48 hours.

About next-day TIN matching

With next-day TIN matching, eFileMyForms checks that the TINs on the forms in your order match IRS records after you check out. It's a useful second check if you've already verified your TINs somewhere and you want to know whether anything has changed since then. You can add next-day TIN matching to an order during checkout when you use the Print, Mail, and eFile or eFile-only services.
Important:

Next-day TIN matching doesn't hold your forms. When you check out, each form goes into the queue for printing and mailing, the queue for filing, and the queue for TIN matching at the same time, so your forms can be filed before your results arrive.

Get your results

Results are typically returned within 24-48 hours from the time you place your order and your credit card is successfully charged.

After eFileMyForms completes the TIN matching on the forms in your order, you'll receive an email with the subject line "TIN Match Completed." When you get this email, log in to your account and review your order to see if there are any forms that failed the TIN matching. If you don't receive this email after a week, check your spam folder. If you don't find an email there, log in and check your order to view your TIN matching status.

If a form fails TIN matching

Note:

If a form passes TIN matching, you don't need to do anything. The TIN and name you provided are correct.

A TIN mismatch happens when the IRS can't match the TIN and name to the data in the IRS databases. A TIN can be either a Social Security Number (SSN) or an Employer Identification Number (EIN). If the IRS or the SSA finds a mismatch in your forms, each mismatch can result in a penalty.
Tip:

To find out about a mismatch while you can still fix the form without filing a correction, use real-time TIN verification before you check out. Read about both TIN matching options to decide which one fits your workflow.

You can't change a form after you place your order, so if a form fails, get the correct TIN and name, and then file a correction. See how to handle a TIN mismatch for more details.

Cost

Next-day TIN matching costs 49 cents per form. For example, if you have 10 forms in an order, there will be an additional $4.90 fee added to the order total. This additional charge will show as a line item in your order.

Note:

This charge is separate from real-time TIN verification, which costs $1 per TIN and is drawn from your account funds.

Handle a TIN mismatch

When a name and TIN combination doesn't match IRS records, correct your records and document your steps, whether the mismatch came from real-time TIN verification or next-day TIN matching.

A mismatch isn't always a typo. A recent legal name change, a business filing under a different legal name than its trade name, or the wrong entity type for the TIN can all cause a mismatch.

  1. Check your source documentation, such as the payee's W-9 form, to see whether the mismatch was caused by a typo.
  2. If you find a typo, edit the filer or recipient to correct the name or TIN.

    If you haven't paid for the form yet, correct it and the form is filed with the corrected information. If the form is in an order you've already paid for, you can't change it, but you can file a correction.

  3. If your source documentation agrees with the form, request the name and TIN again by sending the payee a new W-9 form.
  4. Verify the corrected name and TIN again.

    Read about how to verify filers' TINs, recipients' TINs, or TINs on a form.

    Note:

    Re-verification costs $1.

Penalties for missing and incorrect names and TINs

If you file a form with a name and TIN combination that doesn't match IRS records, the IRS can assess a penalty. How much you owe depends on how quickly you correct the form and file it.

Each incorrect form can generate two penalties: one for the information return you file with the IRS and one for the recipient statement you provide. The amounts are the same, so the total per form is double the amount for a single return.

Important:

The IRS adjusts these amounts for inflation each year. For the current figures, see IRS Publication 1586.