IRS e-Services TIN Matching Guide: How to Verify Vendor EINs & SSNs Before January 31

Using the IRS e-Services Bulk TIN Matching system before issuing year-end checks or filing Forms 1099-NEC establishes reasonable cause under IRC § 6724 to waive $330 per-return TIN mismatch penalties.

Open 2026 $2,000 vs. $600 1099 & W-9 Reconciler

2026 Compliance Checklist

• Collect Signed Form W-9 Before First Disbursement: Never release a check, ACH, or Zelle payment without a signed W-9 on file, or deduct 24% IRC § 3406 backup withholding.
• Separate IRC § 6050W Card/TPSO Payments: Exclude Stripe, Square, and credit card payments from Form 1099-NEC Box 1.
• Verify State $600 Non-Conformity: Even if a vendor was paid between $600 and $1,999 in 2026 (exempt federally under OBBBA § 70432), verify whether your state still mandates a $600 state 1099 filing.