1099 Rejections: Common Errors and Resolutions

Overview

When filing 1099 forms electronically, the IRS may reject submissions if the information provided does not match their records. Below is a common 1099 rejection message and the steps to resolve it.

Rejection: SMF018 — Business Name and TIN Do Not Match IRS Records

Message: "If Business Name in Issuer Detail has a value, then TIN and Business Name must match IRS records."

What This Means: The business name provided on the filing does not match the TIN (Taxpayer Identification Number) registered with the IRS.

How to Resolve:

Review and confirm that both the TIN and business name are entered exactly as registered with the IRS. Even minor differences in formatting or spelling can cause a mismatch.