If your business files IRS information returns—like 1099s—you’ve probably heard of TIN Matching. It’s a critical part of compliance, used to validate whether a Taxpayer Identification Number (TIN) and name combination matches IRS records. But what happens after you submit a match request? You receive a TIN Matching result code—and knowing what it means can help you avoid costly penalties and unnecessary corrections.
TIN Matching result codes are short letter identifiers returned by the IRS that indicate the outcome of a TIN/name matching request. These codes help businesses know if a payee's TIN and name match IRS records—or not—and what steps (if any) are needed before reporting.
TIN Comply makes these codes more readable and provides extra context within your validation results, but it’s still useful to understand the IRS’s original codes.
Here’s a breakdown of the most common result codes you'll encounter during TIN Matching:
| Code | Description | What It Means |
|---|---|---|
| 0 | Match | Name and TIN combination matches IRS records. You’re good to go. |
| 1 | Missing/Invalid TIN | TIN is missing or not a valid 9-digit number. Double-check formatting. |
| 2 | TIN Not Issued | IRS has not yet issued this TIN. It may be fake or incorrect. |
| 3 | No Match | TIN and name combination does not match IRS records. Requires correction. |
| 4 | Invalid Request | The request is malformed—may contain letters or special characters. |
| 5 | Duplicate Request | You already submitted this exact request. IRS won’t process duplicates. |
| 6 | Matches as SSN | Found on the IRS SSN file when TIN type is unknown. Likely an individual. You’re good to go. |
| 7 | Matches as EIN | Found on the IRS EIN file when TIN type is unknown. Likely a business. You’re good to go. |
| 8 | Matches as SSN & EIN | Found in both SSN and EIN databases. EIN and SSN overlaps same Name Control. You’re good to go. |
TIN Comply enhances these codes with color-coded statuses, plain-English explanations, and downloadable reports for easier tracking.
If your match returns a code other than 0, 6, 7, or 8, it means something may need attention:
Tip: TIN Comply helps identify the match source and provides suggestions to resolve mismatches automatically using EIN discovery.
Submitting a 1099 with a mismatched TIN and name can result in IRS Notice 972CG, which carries penalties up to $310 per incorrect return. Repeated mismatches can lead to backup withholding requirements and increased IRS scrutiny.
TIN Comply removes the complexity of interpreting IRS result codes by turning raw data into clear, actionable insights:
For a deeper dive, visit our white paper on Better TIN Matching.
TIN matching result codes may seem simple, but misinterpreting them can lead to big headaches during tax season. With TIN Comply, you gain more than just the IRS’s response—you get a full suite of tools to validate, resolve, and report with confidence.
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Disclaimer: This article is for informational purposes only and does not constitute legal advice. Always consult a tax or compliance professional for guidance tailored to your organization's specific needs.
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