Invalid TIN - Next Steps
If you've made an attempt to fix an Invalid TIN using the data from a W-9 or I-9, the next step is to contact the employee(s) in question, and document this process where possible.
If you are not sure how to fix TIN validation errors click here.
See the following guidance from the IRS:
Due to privacy/disclosure issues, we can only inform you that the name and social security number do not match our database. Ask your client to double check the information and if he still believes there is no error, have his employees contact IRS customer service who can direct them properly. You or your client won’t be able to act on the taxpayer’s behalf without a proper POA so that is why we recommend that the employees in question call IRS to confirm what name and SSN is on file for them. The customer service number is 1-800-829-1040, or they can contact their local IRS office. There are also specific numbers per state on IRS.gov they can use if they wish. Have them visit this link - https://www.irs.gov/help/contact-your-local-irs-office for those numbers. There are no penalties for ‘good faith’ efforts.
Additional Information About TIN Validation Errors:
To avoid potential fines/penalties, you should document your TIN solicitation process. For 1095-C forms, the IRS has outlined the following process:
- Make an initial solicitation of recipient and covered individuals’ TINs at the time of enrollment unless you already have the required TINs.
- If you do not receive the TINs, the first annual solicitation is generally required by December 31 of the year in which enrollment with the recipient begins (January 31 of the following year if the enrollment begins in December).
- Generally, if TINs are still not provided, a second solicitation is required by December 31 of the following year. If TINs are still not provided, no further solicitation is required.
For more information, see the following:
If you have any questions or doubts about your specific situation, we recommend consulting with a licensed tax professional.