Payment issuers will continue to receive penalty relief for mis-matched Taxpayer Identification Numbers and names on Form 1099-K issued in 2013 and 2014. Notice 2013-56 has the details. Note that the penalty relief is solely for the mis-match errors and does not extend to failing to file Form 1099-K and obviously incorrect TINs.
For those who expect to receive Form 1099-K from their merchant card processor or a third-party network like PayPal, watch for notices from them asking to verify Social Security Numbers or Employer Identification Numbers. Ignoring these notices might trigger backup withholding of funds due to your business.