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Accurate payee information is essential when preparing information returns. If a name/TIN combination reported on an information return does not match IRS records, the IRS may send the payer a CP2100 or CP2100A notice. The payer may then need to send a B notice and begin backup withholding if required.
For that reason, review W-9 information before filing. This guide explains how to check a W-9 for missing or inconsistent information, determine whether the correct name is being used with the TIN, use IRS TIN Matching when appropriate, and handle name or TIN issues after filing.
Verifying a W-9 involves three checks: that the form is complete, that the name and TIN match, and using IRS TIN Matching where applicable.
Confirm the W-9 is completed. Check the payee data for accuracy, including the taxpayer name, business name (if applicable), federal tax classification, address, TIN, and any required certification. Not all payees will have all fields, so a blank field is not necessarily an error.
The name on line 1 has to match the TIN entered in Part I. Disregarded entities and individual owners are where this most often breaks down, since the business name on file can differ from the taxpayer’s legal identity tied to the TIN.
Eligible payers and authorized agents can use IRS TIN Matching to check name/TIN combinations before filing. It checks whether a given name and TIN combination is on record with the IRS. A match confirms that the name/TIN combination matches IRS records; it does not confirm the payee’s identity.
Review a W-9 when you first collect it and again whenever the information has changed or is no longer accurate.
When adding a new payee to your records: Review the W-9 before adding a contractor, vendor, consultant, attorney or other reportable payee.
Before you file an information return: When you prepare a Form 1099 or other applicable information return, verify the information. Resolve any known name or TIN differences before filing.
If the payee reports a change: Ask for the updated information if the payee modifies their postal address, taxpayer name, TIN, federal tax classification, or ownership structure which impacts the reportable taxpayer or exempt-payee status.
When your records do not match the W-9: If your internal records show a different name, TIN, DBA or entity structure, do not assume which information is correct. Review the discrepancy and resolve it with the payee.
Before using a W-9 for tax reporting purposes, review the applicable fields for the payee.
Form W-9 applies to U.S. persons. If the payee is a foreign person, determine which Form W-8 or Form 8233 applies instead.
The name used for reporting must correspond with the TIN provided on the W-9. A DBA or trade name does not replace the name of the taxpayer associated with the TIN.
A sole proprietor lists the owner’s name on Line 1 and the DBA on Line 2. A disregarded single-member LLC lists its owner on Line 1 and the LLC name on Line 2.
When an LLC is taxed as a corporation or partnership, use the LLC’s EIN and the entity name shown on its tax return. It is crucial that the name you declare corresponds to the TIN you are using when a payee has multiple names.
IRS TIN Matching is a free service that enables eligible payers and authorized agents to match a payee’s name and TIN against IRS records. The payer must be eligible for TIN Matching and complete the IRS application; an authorized agent may use the service on the payer’s behalf. It functions in this manner:
Step 1: Review the W-9 and make sure the payee entered a name and TIN, then check the form for anything that does not look consistent.
Step 2: Check the details closely. Common problems include using a DBA instead of the taxpayer’s name, leaving the TIN blank or incomplete, or entering the disregarded entity’s information when the owner’s name and TIN should be used.
Step 3: For the free TIN Matching option, sign in to IRS e-Services and open TIN Matching.
Step 4: Choose Interactive or Bulk TIN Matching. Interactive matching accepts up to 25 name/TIN combinations at a time, while bulk matching accepts up to 100,000.
Note: Tax1099 also offers individual and bulk TIN Matching within its platform, so you can check payee name/TIN combinations without leaving Tax1099. The service is generally paid: real-time TIN Matching is available at $1 per match, while bulk TIN Matching is $150 for up to 10,000 records. The Tax1099 Teams plan includes 250 TIN Matches at no additional cost.
Step 5: Enter the name, TIN, and TIN type. Use the taxpayer name that corresponds with the TIN, not simply the name most commonly used in your vendor records.
Step 6: Check what the result states. If there is an issue, first check whether the error came from your own records or data entry.
Step 7: Resolve unsuccessful matches. If the name and TIN combination do not match, review the information and contact the payee for corrected details when necessary.
After you file certain information returns, the IRS may issue a CP2100 or CP2100A notice if a payee’s TIN is missing, incorrect, or the name/TIN combination does not match IRS records.
If you get one of these notices, first compare the IRS listing with your records. If the notice does not match your records, correct or update your records as needed; if it does match, follow the applicable B Notice process.
Then use the appropriate B Notice process. For a first mismatch, send the First B Notice and Form W-9 within 15 business days of the date of the notice or the date you received the notice, whichever is later. If you receive a second CP2100 or CP2100A for the same account within three calendar years, send the Second B Notice without Form W-9 and ask the payee to provide the applicable SSA or IRS TIN validation.
Backup withholding is required in certain situations. The federal backup-withholding rate is 24%. If you have a missing or obviously incorrect TIN, begin backup withholding immediately if required. For an incorrect name/TIN match, begin backup withholding no later than 30 business days after you receive the notice if the required documentation is not received. Report backup withholding on Form 945 and the applicable information return.
No. IRS TIN Matching is a voluntary service for eligible payers and authorized agents.
No. It only confirms that the name/TIN combination you submitted matches IRS records; it does not independently verify the payee’s identity.
Yes. Businesses can collect Form W-9 electronically as long as the process meets IRS requirements for electronic submission and certification. Tax1099 lets businesses send W-9 requests to vendors, receive completed and e-signed forms online, and then use that information for TIN Matching and 1099 filing.
Yes. You may use a substitute Form W-9 if what it contains is substantially similar to the official form’s contents and it meets the applicable IRS certification requirements.
Yes. An expired ITIN may still be used on Form W-9, although the taxpayer may need to renew it to file a federal income tax return.
Make W-9 Verification Easier with Tax1099 Reduce name and TIN errors before they reach your 1099 filing. With Tax1099, you can collect W-9s electronically, run TIN Matching, and use verified payee information when preparing your 1099s—all in one place. Verify W-9s with Tax1099
Reduce name and TIN errors before they reach your 1099 filing. With Tax1099, you can collect W-9s electronically, run TIN Matching, and use verified payee information when preparing your 1099s—all in one place.