The
Internal Revenue Service’s Taxpayer Identification Number
(TIN) Matching Program was established for payers of Form 1099
income subject to the backup withholding provisions of section 3406(a)(1)(A)
and (B) of the Internal Revenue Code. Prior to filing an information
return, a Program participant may check the TIN furnished by the payee
against the name/TIN combination contained in the Internal Revenue Service
database maintained for the Program.
The IRS Office of Electronic Tax Administration offers two TIN Matching
options:
• Interactive TIN Matching — This
process accepts up to 25 input name/TIN combination requests online.
Results are returned to the user in real time.
• Bulk TIN Matching — This
process accepts electronic transmittal files containing up to 100,000
name/TIN combinations for matching. Transmittal files are uploaded to
IRS
e-Services for processing. Results are generally returned
within 48 hours.
Account Ability
Includes Bulk TIN Matching for Free — Account
Ability creates BULKTIN transmittals pursuant to IRS Pub. 2108A. A single
BULKTIN transmittal can contain at most 100,000 name/TIN matching requests
for the entire family of information returns. BULKTIN transmittals
can be submitted as often as desired.
Simply
submit the BULKTIN transmittal to IRS
e-Services or Account Ability's optional TIN
Matching Service (for outsourcing pricing, see the Order
link on the menu) and results will be returned to you via email within
48 hours. Account Ability's BULKTIN Test Response Processing
module, shown above, interprets these results.
At the
user's request, the BULKTIN Test Response Processing module prepares
• A
BULKTIN Test Response Report
• Form
W-9, Request for Taxpayer Identification Number and Certification,
for each recipient whose name/TIN combination has failed to match IRS
records. Form W-9 has been designed to fit envelope
DW19W.
• First
B-Notice, Backup Withholding Notice. Pursuant to IRS Pub.
1281, a First B-Notice must be sent with a Form W-9
to each recipient whose name/TIN combination has failed to match IRS
records.
• Form
W-9S, Request for Student's or Borrower's Taxpayer Identification
Number, for each student, or borrower, whose name/TIN combination has
failed to match IRS records. Form W-9S has been designed
to fit envelope DW19W.
