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How can a landlord check that a contractor's TIN is correct?

DoorKeeping team

3 min read

Collect a signed W-9, compare the name and number to what is on the invoice and the contractor's license, and, if you can register for it, run the name and TIN through the IRS TIN Matching service before you file the 1099-NEC. The IRS sends penalty and backup withholding notices when a name and number on a 1099 do not match its records, so a two-minute check at the start can save a letter in the spring.

Why a correct name and TIN matter

A Form 1099-NEC has two things the IRS checks: the payee's name and their taxpayer identification number (TIN), which is a Social Security number for most individuals or an employer identification number for a business. The IRS matches them against its records. A mismatch is usually a typo, a name change or a sole proprietor using a business name with their SSN, but it can also be a made-up number from someone who does not want to be reported.

A mismatch can lead to a CP2100 notice to you, a duty to contact the payee, backup withholding if they do not fix it, and penalties for filing a return with an incorrect TIN. See IRS Publication 1281 for the process.

Checks you can do today, with no IRS account

  1. Ask for the W-9 before the first job, not after the last invoice.
  2. Check that line 1 has the person's legal name, which must match the TIN. A business name goes on line 2 only.
  3. Check that the right box for tax classification is ticked and that a TIN is in the right part: SSN for individuals and sole proprietors, EIN for companies.
  4. Check that the form is signed and dated.
  5. Compare the name to the invoice and to the contractor's license, and ask about any difference.
  6. Look at the digits. An SSN has nine digits in a 3-2-4 pattern, and an EIN has nine digits in a 2-7 pattern. A number that does not fit is a red flag.

The IRS TIN Matching service

The IRS offers TIN Matching through its e-Services for payers who file information returns that are subject to backup withholding. It tells you whether a name and TIN combination you typed matches IRS records. It is free, but it needs an e-Services registration and identity verification, which can take some days, so set it up in the quiet season, not the week before the deadline.

ResultWhat to do
MatchFile the 1099-NEC with that name and number.
No matchContact the payee, ask for a corrected W-9 and check again. Do not guess at the number.
Still no match after tryingFollow the B notice steps in IRS Publication 1281. If the payee does not respond, backup withholding may be required.

Eligibility and the way the IRS runs the service can change, so read the IRS page for current steps. Your tax preparer may already have access and can run a list for you.

Keep the number safe while you check it

  • Ask the contractor to send the W-9 through a secure link or hand it to you, not as a plain email attachment.
  • Store it in one place with a login, and show the last four digits only to anyone who needs to see them.
  • Do not paste full numbers into texts or work orders.
  • Delete or shred what you no longer need once the filing window and your records period are over.

How DoorKeeping handles W-9s

In DoorKeeping, an owner can save a helper's W-9 and tax ID. The tax ID is stored encrypted, and only the last four digits show on screen. The 1099-NEC report is built from the books, so you can see who crossed the reporting line. DoorKeeping does not run TIN matching or file 1099s. Run the match with the IRS or ask your preparer.

Sources

  1. IRS, Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s), read Oct 30, 2026
  2. IRS, About Form W-9, Request for Taxpayer Identification Number and Certification, read Oct 30, 2026
  3. IRS, Form W-9 (PDF with instructions), read Oct 30, 2026

Questions

What does the IRS do if the TIN on my 1099 is wrong?
It may send you a CP2100 notice, and the payee may become subject to backup withholding until it is fixed. Incorrect returns can also bring penalties.
Is TIN Matching free?
Yes, the IRS does not charge for it, but you need an e-Services registration with identity verification first.
What if the contractor uses a business name?
The legal name of the person or entity goes on line 1 and must match the TIN. A trade name goes on line 2.

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