The IRS recently released an updated version of Publication 2108A, Online Taxpayer Identification Number (TIN) Program. This publication provides information and instructions relating to the IRS Online TIN matching program used by taxpayers to validate taxpayer identification numbers to avoid possible consequences like backup withholding and penalties.
Publication 2108A remains largely the same as its previous iteration in terms of its guidance. The only significant change is the addition of Forms 1099-NEC and 1099-G (boxes 6 & 7) to the Program’s applicable form types.
To review this publication in its entirety, please click here.
