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

The TIN matching feature is used to verify recipients' identities. Verifying recipients' identities can prevent fraud and penalties, and ensure the correct information is printed and transmitted.

When you use the TIN matching feature, you are checking the recipient's information against the following government databases and sanctions list:

IRS TIN Matching

A Taxpayer Identification Number (TIN) is a 9-digit number used by the IRS 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 the TIN Matching feature 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

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

Office of Foreign Asset Control (OFAC)

We are 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 (DFM)

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/account holders have deceased to prevent identity theft and fraud.