IRS Name/TIN match

IRS Name/TIN Match is a validation process used by the IRS to check whether the name and Taxpayer Identification Number (TIN) you report on a tax form match the IRS records for that taxpayer.

Common TINs

• SSN — Social Security Number
• ITIN — Individual Taxpayer Identification Number
• EIN — Employer Identification Number

Why it matters

A mismatch can cause:

• Backup withholding
• Rejected e-file submissions
• IRS notices
• Delays in processing payments or returns

Common forms that use this check

• W-9 (for U.S. persons)
• 1099 forms
• W-2 filings
• Other IRS information returns

What typically gets checked

The IRS compares:

• Legal name
• TIN
• Sometimes entity type

Common causes of mismatch

• Typo in the name
• Missing middle initial or suffix mismatch
• Using a nickname instead of legal name
• Business name used instead of legal entity name
• Wrong TIN
• Name change not updated with SSA/IRS

How to reduce errors

• Use the exact name as it appears on the SSN card, EIN letter, or IRS records
• Verify TIN using a signed Form W-9
• For businesses, use the legal entity name tied to the EIN
• Update records promptly after a name change

If you’re asking about the IRS CP2100 / B-notice process

That usually means the IRS found a mismatch on a 1099-type filing and the payer may need to:

• Send a B-notice
• Request a corrected W-9
• Start or continue backup withholding if not resolved

If you want, I can also explain:

1. how the IRS Name/TIN match works step by step, or
2. what to do after a mismatch notice (CP2100/B-notice).