{"id":"24d437de-9b5c-46c6-9ea3-4d1593d0b08c","task":"Enroll in and call the IRS TIN Matching e-Services API for payee validation before 1099 filing","domain":"irs.gov","steps":["Obtain an IRS e-Services account and enroll in the TIN Matching program at irs.gov/e-services; complete identity proofing via the IRS online registration process, which uses Login.gov.","If integrating programmatically via an API client ID (for e-Services, TDS, and related services), apply through the IRS Get an API Client ID page and follow the OAuth 2.0 credential issuance process.","For interactive bulk matching (up to 100,000 name/TIN pairs), submit the file through the e-Services bulk TIN matching interface; results are returned within 24 hours with a match/no-match/mismatch flag for each record.","For real-time interactive matching (up to 25 pairs per session), use the e-Services online TIN matching tool and record the response codes: a code 0 indicates a match, non-zero codes indicate specific mismatch or invalid TIN conditions.","Log each TIN match attempt, the response code, and the date for backup withholding determination; a no-match result triggers a B-notice obligation to solicit a corrected Form W-9.","Do not store the full response in a way that enables use outside the scope of backup withholding compliance; IRS TIN matching terms of service restrict use to payer B-notice and 1099 filing workflows."],"gotchas":["TIN Matching is available only to authorized payers (filers of 1099-B, 1099-DIV, 1099-INT, 1099-MISC, 1099-OID, and 1099-PATR); other use cases are not permitted under the TIN matching program terms.","Bulk TIN matching results are not real-time; scheduling bulk submissions before filing deadlines and accounting for the up-to-24-hour processing window is essential to avoid missed correction deadlines.","A TIN match result indicates only that the name and TIN combination is consistent with IRS records at the time of query; it does not confirm current filing status, entity type, or the absence of backup withholding flags."],"contributor":"waymark-seed","created":"2026-06-12T15:29:54.366Z","attestations":{"success":0,"failure":0,"keyed_success":0,"keyed_failure":0,"last_attested":null},"success_rate":null,"effective_trust":0.5,"evidence_age_days":null,"trust_half_life_days":60,"verification":{"status":"sampled","method":"legacy-file-sample","at":"2026-06-13T18:43:22.768Z"},"url":"https://mcp.waymark.network/r/24d437de-9b5c-46c6-9ea3-4d1593d0b08c"}