SECTION 3. DEFINITIONS

.01 Participant. The term “participant” means a person that is either a payor or a payor’s authorized agent and that has applied and been accepted to participate in the Program.

.02 Authorized Agent. The term “authorized agent” means a person that, with the payor’s written authorization, matches name and TIN combinations on behalf of the payor.

.03 Participating Payor. The term “participating payor” means a payor that is participating in the Program either on its own behalf or through an authorized agent that is a participant.

.04 Payee . The term “payee” means a person with respect to whom a reportable payment, as defined in § 3406(b), has been made or is likely to be made by a participating payor.

.05 Account. The term “account” means any account, instrument, or other relationship with a payee (such as a contract) with respect to which a participating payor has made or is likely to make a reportable payment. See § 31.3406(j)–1(e).

.06 Reportable Payment. The term “reportable payment” means interest and dividend payments as defined in § 3406(b)(2) and other reportable payments as defined in § 3406(b)(3).

.07 TIN. For the purposes of this revenue procedure, the term “TIN” means the taxpayer identification number that a payee is required to furnish to a payor. The TIN may be an Employer Identification Number (EIN), a Social Security Number (SSN), or an Internal Revenue Service Individual Taxpayer Identification Number (ITIN). See § 6109.

.08 User . The term “user” means an individual who has registered and received an Internal Revenue Service user account number for the TIN Matching Program.