IRS IRIS TIN Validation Error “SHAREDIRFORM014” “SHAREDIRFORM015” and “SMF018”

In January 2023, the IRS introduced the Information Returns Intake System (IRIS) to replace the FIRE system. As more filers transition to IRIS, new error types are emerging—one of the most common being TIN validation errors in 1099 e-filing.

What causes an IRIS TIN Validation Error?

This will happen when the name and TIN submitted in your filing doesn’t match what the IRS has on file, and this can happen for the following reasons:

  • There is a typo in the name or TIN field.
  • A maiden name was used when married name is registered with the SSA (or vice-versa).
  • An individual has a hyphenated surname or two surnames.
    • In this case, the first surname listed in the surname field must be the one registered with the IRS/SSA.
  • Interchangeably using SSN and EIN.
    • EINs must be used for a partnership, corporation or LLC.
    • SSNs must be used with an individual name.

IRIS TIN Validation Errors

There are a few common IRIS TIN Validation Errors. These are:

  • SHAREDIRFORM014
  • SHAREDIRFORM015
  • SMF018

What is error code SHAREDIRFORM014?

This error means that the Person Name and TIN in the recipients information do not match the IRS database. This will result in a form error.

What is error code SHAREDIRFORM015?

This error means that the Business Name and TIN in the recipient’s information do not match the IRS database. This will result in a form error.

What is error code SMF018?

This error means that the Business Name and TIN in the issuer’s information does not match IRS records. This will result in a rejected filing.

How do I prevent IRIS TIN Validation Errors going forward?

The best fix for IRIS TIN Validation Errors is to catch them before you submit your filings to the IRS. We strongly recommend verifying the TINs of all new 1099 form recipients and re-verifying TINs annually to catch any changes or updates.

If you are a BoomTax customer, you will receive 10 free verifications by registering with our affiliate TINCorrect:


How do I fix IRIS TIN Validation Errors?

Depending on the type of issue, here are some ways to correct a TIN Validation Error:

  • Verify the data you’re filing matches a signed Form W-9 or I-9.
  • Try alternate last names.
    • Remember, only the first 4 letters of the last name are looked at for determining an IRS match, so if a last name like Smith-Doe doesn’t match, Doe-Smith may work.
  • Correct your Issuer EIN and/or name if the error happens on a 1096.
  • Contact the recipient to get updated information and document this process thoroughly.
    • Please note: If required, the Recipient must contact the IRS directly regarding issues to their TIN. The IRS will only inform that the name and TIN do not match due to privacy and disclosure issues. Please see the following 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 – Local IRS Office Contact – for those numbers.

I can’t fix the issue? What next?

In some cases, it may not be possible to fix a TIN validation error.

If the Recipient can’t be contacted, the Issuer may not be able to get an up-to-date TIN. In this case, the IRS has specified that Issuers should follow (and document) the TIN solicitation process as defined in IRS Pub. 1586.

TIN Solicitation Process

  • Initial Solicitation
    • Make an initial solicitation of a Recipient’s TIN at the start of the relationship, unless the TIN is already on file.
    • If a TIN isn’t received, then the Issuer is required to make up to two annual solicitations until the TIN is obtained.
  • First Annual Solicitation
    • If you do not receive the TIN during the initial solicitation, the first annual solicitation is generally required by:
      • December 31 — For relationships established before December.
      • January 31 — For relationships established in the preceding December.
  • Second Annual Solicitation
    • If a TIN is still not provided, a second solicitation is required by December 31 of the following year. If a TIN is still not provided, no further solicitation is required.

Please note: Solicitations may be oral or written request or by electronic communications, depending on how the relationship was established.

IRIS TIN Validation Errors vs B & P notices

There are some significant differences between the way TIN/Name mismatch errors are handled in FIRE and IRIS.

FIRE — B & P Notices IRIS TIN Validation Errors
What are B & P Notices?
B Notices notify the Issuer of a name and TIN mismatch. P notices provide a proposed civil penalty for information returns that are filed late, incorrectly, or with missing or incorrect TINS.
What are IRIS TIN Validation Errors?
TIN Validation Errors are the IRS’s way of letting an Issuer know that a name and TIN combination does not match what the IRS has on file.
When are B & P Notices received?
FIRE uses B & P notices, which typically take many months to receive.
When are IRIS TIN Validation Errors received?
The IRS provides IRIS TIN Validation Errors along with your filing status within a few days of submitting your return.
FIRE – Error Correction
If the Issuer doesn’t get a B Notice for many months, they may not know there was an error and can’t submit a correction yet.
IRIS – Error Correction
If the Issuer is made aware of an issue within a few days of submission, they can make corrections almost immediately.

Filing Tips

We have a plethora of resources to ensure that you’re up-to-date on the latest tax news. Check out our Essential Guides to master all of your filing requirements or be sure to always stay on top of filing deadlines to avoid penalties!

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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