SECTION 1. PURPOSE

This revenue procedure establishes an expanded Taxpayer Identification Number (TIN) Matching Program (The Program). The Federal Agency TIN Matching Program established by Rev. Proc. 97–31 was limited to Federal agencies and processed data on tapes or cartridges. The Program established by this revenue procedure is an online system open to all payors of “reportable payments” as defined in section 3.06, and their authorized agents as defined in section 3.02.

Until further notice, Federal agencies may match TINs under the procedures of either Rev. Proc. 97–31 or this revenue procedure. However, the Service encourages Federal agencies to use the Program established by this revenue procedure.

The Program permits payors to verify the payee TINs required to be reported on information returns and payee statements. Prior to filing an information return, a Program participant may check the TIN furnished by the payee against the name/TIN combination contained in the Service data base maintained for the Program. The IRS will maintain a separate name/TIN data base specifically for the Program and will inform the payor whether or not the name/ TIN combination furnished by the payee matches a name/TIN combination in the data base. The TIN Matching online interactive program will provide the results of up to 25 requests in real time. A bulk file containing up to 100,000 TIN match requests can be processed overnight via a Secure Mailbox. The matching details provided to participating payors will help avoid TIN errors and reduce the number of backup withholding notices required under section 3406(a)(1)(B) of the Internal Revenue Code.