TIN ComplianceA resource from TIN Comply
IRIS error code

IRIS SHAREDIRFORM014: Recipient name and SSN do not match IRS records

The recipient was reported with a person's name, and that name and TIN together are not in IRS records. It is a report error: the return is accepted and counts as filed, and the mismatch is listed in the acknowledgment.

Severity Report errorRule set Form

SHAREDIRFORM014 is an error every filer can get when sending information returns to IRIS, whether through the free IRIS Taxpayer Portal or through filing software. IRIS reports it on the acknowledgment by rule number.

What the rule checks

The payee's individual name and TIN must match IRS records.
Our summary of the IRS rule.

Category: Data Mismatch. Group: Names and TINs.

Where it sits in the file

Each form record. Shared form rules run on every return in a submission, whatever the form type. A form rule that rejects stops the submission the form is in.

What happens

The return is accepted with errors. It counts as filed, and the acknowledgment lists the record and the rule so you can review it and, where the data was wrong, file a correction.

Why it fires

  • A sole proprietor reported under the business name with the owner's SSN; the SSN needs the owner's name.
  • A name change (marriage, divorce) that the Social Security Administration record does not have.
  • Transposed or mistyped digits that land on someone else's real SSN.
  • First and last names swapped, or a nickname instead of the legal name.

How to fix it

Do not file a correction with a guessed spelling. Check the pair with IRS TIN Matching, and if it fails, ask the payee for a new Form W-9; once you have the right name and TIN, file a one-step correction. The same pair will appear on a CP2100 B-Notice listing later in the year, so start the B-Notice file now: the 15-business-day clock runs from the CP2100, not from this acknowledgment.

What the IRS publications say

  • The IRS calls incorrect TINs, and the wrong name attached to a TIN, "some of the most common causes of information return errors," and says the issuer and recipient name, name control and TIN must match the IRS database. (Pub 5718, section 10.3)
  • A name or TIN that is wrong on the recipient is fixed with a one-step correction: a record with corrected indicator 1 that points to the original. Records accepted with errors "are considered accepted by the IRS," and the IRS asks filers to make "every effort" to file corrections for them. (Pub 5717, sections 3.6.4 and 3.6.7)
  • An error in the issuer's own name or TIN cannot be fixed with a correction. If a submission was accepted under the wrong issuer name or TIN, the issuer writes to the IRS (Internal Revenue Service, 230 Murall Drive, Mail Stop 4360, Kearneysville, WV 25430) with the issuer's name and address, the type of error including the incorrect name or TIN reported, the tax year, the correct issuer TIN, the TCC, the type of return, the number of payees, the filing method and whether federal income tax was withheld. (Pub 5717, section 3.6.7)

Questions people ask

Is a return with this error filed?

Yes. It was accepted with errors and counts as filed; review the record and correct it if the data was wrong.

Where does the rule come from?

From the IRS's business rules for IRIS, which it updates for each tax year. The description on this page is our own summary; your acknowledgment gives the rule number.

Sources

Related rules