The IRS created the TIN Matching Program so those responsible for issuing 1099s may check the TIN furnished by the payee against the name/TIN combination contained in the IRS database (On-Line Taxpayer Identification Number (TIN) Matching Program: Publication 2108A, p. 3). There are no fees associated with the service.


The IRS has the following requirements for participation:

  1. Comply with all requirements of revenue procedure 2003-9;
  2. Transmit only name/TIN combinations relating to accounts with respect to which a reportable payment is made, or is likely to be made, on or after the effective date of revenue procedure 2003-9;
  3. Transmit only name/TIN combinations that have not been previously transmitted by that participant to the Service for matching;
  4. Maintain the confidentiality of information obtained through TIN solicitation activities in accordance with the requirements of §31.3406(f)-1 of the Employment Tax Regulations;
  5. Provide the Service with the information necessary to monitor the effectiveness of the Program (p. 5).

 

This tool can provide verification that the names and TIN used in Skyward accurately reflect what is in the IRS’ database.


Link: IRS Taxpayer Identification Number Matching Program


Please see the attached IRS publication for further information.