Is TIN Matching Necessary?

Last modified 11/16/2023 6:50:47 AM EST

Yes, when you file an IRS tax return, the IRS verifies the Taxpayer Identification Number (TIN) or Tax ID against its database. If they identify a TIN/name combination that doesn't align with their records, they issue a CP2100 or CP2100A notice to the payer.

In response, the Payer must issue a B-notice to the Recipient. Failure to address TIN discrepancies may result in penalty notices, with potential fines of up to $290 per form. 

To avoid penalties, learn how to verify a TIN Number with TaxBandits' TIN Matching service by clicking here.