
Naming
Two subspecies are recognised:⤷ "Nesotriccus tumbezanus tumbezanus" – southwest Ecuador and extreme northwest Peru
⤷ "Nesotriccus tumbezanus inflavus" Chapman, 1924 – northwest Peru
The Tumbesian tyrannulet was formerly considered conspecific with the widespread southern mouse-colored tyrannulet. The two species are visually very similar, but vocally distinct.

Distribution
Within its restricted range it is fairly common, but its small size and dull plumage results in it often being overlooked – or at least not identified, as it resembles several other tyrant flycatchers. The common name is from the city of Tumbes in northwest Peru.References:
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