For bulk TIN Matching submissions, the required file format is typically a plain text file (.txt). In the IRS Bulk TIN Matching file format, fields are separated by semicolons (;
). Each record in the file should follow this structure:
- TIN Type (1 for SSN, 2 for EIN).
- TIN (9-digit number).
- Name (up to 40 characters).
- Optional Account Number (up to 50 characters).
The IRS Bulk TIN Matching Program allows files to contain a maximum of 100,000 rows per submission. Each file must follow the specified format and can be uploaded through the IRS e-Services portal. For larger datasets, users must split their data into multiple files, each adhering to the 100,000-row limit.