A Name/TIN combination is incorrect if it does not match to IRS or SSA files. For example, a Name/TIN mismatch occurs when an individual name is submitted with a TIN not associated with the individual name provided. A TIN is not interchangeable with different names.
A business EIN must be used for a partnership, corporation, or non-disregarded Limited Liability Company (LLC).
An SSN must be used with an individual name (In first name line).
A Sole Proprietor must always provide his/her individual name. A Sole Proprietor may provide his/her Doing Business As (DBA) name (in second name line) in addition to the required individual name together with the matching SSN.
The TIN Matching system is accessible 24 hours a day, seven days a week. Support services include on-line tutorials to assist customers with the registration, application and TIN Matching process. You do not need to be a registered user to access and view these tutorials. Customer assistance is also available toll-free at 1-866-255-0654, 7:30 a.m. to 7 p.m., EST, Monday through Friday.
If you received a mismatch, you can always refer back to the contractor's W-9 or double check with the recipient. If you discover you do need to correct a name or TIN, you will file a Type 2 corrected 1099 form. You can find the instructions on how to file the corrected form here in our Knowledge base.