The nine codes
| Code | IRS meaning | Kind | In plain terms |
|---|---|---|---|
| 0 | TIN and name combination matches IRS records | Match | Clear to file with this pair. |
| 1 | TIN was missing or TIN not 9-digit numeric | Data | A problem in your data, not with the payee. |
| 2 | TIN entered is not currently issued | Payee | The number does not exist in IRS records. |
| 3 | TIN and name combination does not match IRS records | Payee | Both may exist, but not together. |
| 4 | Invalid TIN Matching request | Request | Your request was malformed. |
| 5 | Duplicate TIN Matching request | Request | The same pair was already submitted in this request. |
| 6 | TIN and name combination matches IRS SSN records | Match | A match, on SSN, when you submitted the TIN type as unknown. |
| 7 | TIN and name combination matches IRS EIN records | Match | A match, on EIN, when you submitted the TIN type as unknown. |
| 8 | TIN and name combination matches both IRS SSN and EIN records | Match | A match on both, when you submitted the TIN type as unknown. |
Three kinds of result
- Matches: 0, 6, 7 and 8. File with the pair. Codes 6 to 8 come back only when you send TIN type 3 (unknown) and tell you which kind of number matched.
- Payee problems: 2 and 3. The number doesn't exist, or doesn't go with the name. These are the pairs that become CP2100 B-Notices. The fix is a corrected W-9 from the payee, re-matched before you file.
- Your request: 1, 4 and 5. Missing or malformed TINs, invalid records and duplicates. Fix the file and resubmit; they say nothing about the payee.
One TIN, one name. Trying several spellings of a name against the same TIN is what the IRS's security feature looks for, and it locks the whole TIN Matching account for 96 hours. The help desk can't lift it.
Reading a bulk results file
A bulk session returns your input file with the result code added as the last field of each line: TIN type; TIN; name; your account number; code. On a real vendor file that is thousands of lines. The bulk TIN matching walkthrough shows every screen, and TIN Comply's free bulk TIN results analyzer reads the file in your browser and turns it into a work list by code.
What TIN Matching won't tell you
- The right number. It confirms or denies a pair; neither the program nor the help desk will give you the correct TIN. Go back to the payee.
- Exact spelling. For SSNs it allows a proximal match on the name control, so a 0 confirms the first letter and most of the surname, not every character.
- Status. A match says nothing about whether the payee is exempt, foreign, a corporation, or on a sanctions list.
Questions people ask
Is a code 3 always wrong data?
No. It means the IRS has no record of that name with that TIN, which usually means the wrong name for the number: a business name with an owner's SSN, a trade name, or a name change the IRS doesn't have yet. Ask the payee before assuming fraud.
Should I resubmit a 3 with TIN type unknown?
It won't change a true mismatch. Type unknown checks the name against both SSN and EIN records; if neither matches, the answer is still 3.
How long do bulk results take?
The IRS commits to 24 hours, and results sit in the e-Services secure mailbox, deleted three days after you open them or 30 days if you don't. Download the file the first time.
Does a match protect me from penalties?
Matching before filing is the strongest evidence that you used the name and TIN the payee gave you correctly. Keep the result with the W-9.