IRS Form W-9, Request for Taxpayer Identification Number and Certification, is a document that is requested by an individual or entity to get a Taxpayer Identification Number (TIN) in order to file an information return with the Internal Revenue Service (IRS). These forms request the name, address, and TIN which can be presented by a Social Security Number (SSN) and Employer Identification Number (EIN), and in certain situations with an Adoption Taxpayer Identification Number (ATIN) or Individual Taxpayer Identification Number (ITIN).
Form W-9 has two specialized versions:
W-9 Forms include areas for personal information, instructions for the sender and the recipient, certification information, and a place for signatures. According to the instructions of the IRS, W-9 tax forms are to be completed by receivers of certain types of payments. Some of such are listed below:
Other types of payments also include canceled debt, acquisition or abandonment of secured property, stock or mutual fund sales, and certain other transactions by brokers, dividends, merchant card transactions, etc.
If you’re a requester of the form, in order to receive a filled out application from another party you need to mail them the form with the request of filling it in and sending it back to you. It is acceptable to send the form by email (or fax). Fillable versions of the various IRS W-9 Forms are available for download below.
IRS W-9 Forms are supposed to be mailed to the requester - a person or a company, who is required to file an information return with the IRS to report. It is possible to email the application to the requester if the taxpayer who filled in the W-9 has a certified electronic signature. In any case, the application is supposed to be given to the requester, not sent to the IRS.