There is no charge for using the IRS online TIN Matching Program. This is a free service the IRS developed for Form 1099 filers, with the goal of reducing the number of B-Notices processed for name/TIN mismatches. The result returned to you by the IRS after processing each match request that you send will tell you whether each name-TIN matches a valid name-TIN combination in government files. If it does match, you know you have good data for correct Form 1099 filing.