Returns IRS TIN (Taxpayer Identification Number) validation status for each merchant account in a headerless CSV format, indicating whether a name/TIN mismatch has been confirmed by the IRS.
| Time | Status | User Agent | |
|---|---|---|---|
Retrieving recent requests… | |||
TIN Mismatch Status Export Data
The TINMismatch export reports the current IRS TIN (Taxpayer Identification Number) validation status for each merchant account. It is used by compliance and operations teams to identify merchants with TIN discrepancies, determine which merchants are subject to backup withholding requirements, and track when statuses were last updated. Each record contains the merchant ID, a status code, and the timestamp of the last status change.
Endpoint
GET /download/YYYYMMDD/TINMismatch
Authentication
Basic HTTP Authentication required.
Encode username:password in Base64 and pass in the Authorization header:
Authorization: Basic {base64(username:password)}When to use
Use this file during annual 1099-K processing, following IRS B-Notice cycles, or during routine compliance reviews. Identify all merchants with TINStatus: 3 (confirmed mismatch) and initiate backup withholding at the IRS-mandated rate (currently 24%) on reportable payments until the merchant provides a corrected W-9 and the status is resolved. Process the full snapshot to identify recently updated records by comparing StatusDate against the previous export.
Query Parameters
None. The file is identified by the date path segment (YYYYMMDD) and delivered via SFTP.
Response
200 OK — Returns CSV content with no header row. Each row contains exactly three comma-separated values:
| Position | Field | Type | Description |
|---|---|---|---|
| 1 | MID | string (quoted) | Merchant identifier, enclosed in double quotes |
| 2 | TINStatus | integer | IRS TIN validation status code (see reference below) |
| 3 | StatusDate | datetime | Date and time the status was last set, in MM/DD/YYYY HH:MM:SS AM/PM format |
TIN Status Code Reference:
| Code | Description |
|---|---|
0 | No mismatch — TIN and name match IRS records, or validation is pending with no issue flagged |
3 | Mismatch confirmed — IRS has returned a name/TIN mismatch; backup withholding at 24% may apply |
"9180000000001234",0,05/15/2026 12:00:00 AM
"9180000000005678",0,05/15/2026 12:00:00 AM
"9180000000009012",3,03/06/2026 10:12:24 AM
"9180000000003456",3,09/16/2025 11:22:23 AM
"9180000000007890",0,03/06/2026 10:12:18 AMError Codes
| Code | When it happens |
|---|---|
| 400 | Malformed date format in URL path |
| 401 | Invalid or missing Basic Auth credentials |
| 403 | User does not have permission for this operation |
| 404 | No TIN mismatch file found for the specified date |
| 500 | Internal server error |
Common Mistakes
- Treating the first row as a header — the file has no column headers and the first row is data.
- Not stripping the surrounding double quotes from
MIDvalues before joining against other data sources. - Assuming
TINStatus: 0means the merchant has been validated — it also covers merchants pending initial IRS validation with no issue returned yet. - Using
StatusDateto identify new mismatches — bulk update timestamps (e.g. all12:00:00 AM) indicate records initialized together; only records with a specific time (e.g.10:12:24 AM) were individually reviewed. - Treating the file as a delta — it is a full snapshot every time; all merchants with a TIN record appear regardless of status.
Related Endpoints
GET /download/YYYYMMDD/PCIStatuses— PCI DSS compliance status per merchantGET /api/export/MerchantProfile— merchant profile withfederalTaxIdfieldGET /download/YYYYMMDD/ReserveFunding— reserve account activity for merchants under withholding
Example
curl -X GET "https://hq.staging.netevia.dev/download/20260528/TINMismatch" \
-H "Authorization: Basic $(echo -n 'username:password' | base64)"