IRS Form W-9 Request for Taxpayer Identification Number and Certification

IRS Form W-9 or the "Request For Taxpayer Identification Number And Certification" is a form issued by the U.S. Department of the Treasury - Internal Revenue Service.

Download a PDF version of the IRS Form W-9 down below or find it on the U.S. Department of the Treasury - Internal Revenue Service Forms website.

Step-by-step Form 9 instructions can be downloaded by clicking this link.

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W-9
Request for Taxpayer
Give Form to the
Form
Identification Number and Certification
requester. Do not
(Rev. October 2018)
send to the IRS.
Department of the Treasury
Go to www.irs.gov/FormW9 for instructions and the latest information.
Internal Revenue Service
1 Name (as shown on your income tax return). Name is required on this line; do not leave this line blank.
2 Business name/disregarded entity name, if different from above
3 Check appropriate box for federal tax classification of the person whose name is entered on line 1. Check only one of the
4 Exemptions (codes apply only to
certain entities, not individuals; see
following seven boxes.
instructions on page 3):
C Corporation
S Corporation
Partnership
Trust/estate
Individual/sole proprietor or
single-member LLC
Exempt payee code (if any)
Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=Partnership)
Note: Check the appropriate box in the line above for the tax classification of the single-member owner. Do not check
Exemption from FATCA reporting
LLC if the LLC is classified as a single-member LLC that is disregarded from the owner unless the owner of the LLC is
code (if any)
another LLC that is not disregarded from the owner for U.S. federal tax purposes. Otherwise, a single-member LLC that
is disregarded from the owner should check the appropriate box for the tax classification of its owner.
Other (see instructions)
(Applies to accounts maintained outside the U.S.)
5 Address (number, street, and apt. or suite no.) See instructions.
Requester’s name and address (optional)
6 City, state, and ZIP code
7 List account number(s) here (optional)
Part I
Taxpayer Identification Number (TIN)
Social security number
Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid
backup withholding. For individuals, this is generally your social security number (SSN). However, for a
resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other
entities, it is your employer identification number (EIN). If you do not have a number, see How to get a
or
TIN, later.
Employer identification number
Note: If the account is in more than one name, see the instructions for line 1. Also see What Name and
Number To Give the Requester for guidelines on whose number to enter.
Part II
Certification
Under penalties of perjury, I certify that:
1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and
2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue
Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am
no longer subject to backup withholding; and
3. I am a U.S. citizen or other U.S. person (defined below); and
4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct.
Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because
you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid,
acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments
other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions for Part II, later.
Sign
Signature of
Here
U.S. person
Date
General Instructions
• Form 1099-DIV (dividends, including those from stocks or mutual
funds)
Section references are to the Internal Revenue Code unless otherwise
• Form 1099-MISC (various types of income, prizes, awards, or gross
noted.
proceeds)
Future developments. For the latest information about developments
• Form 1099-B (stock or mutual fund sales and certain other
related to Form W-9 and its instructions, such as legislation enacted
transactions by brokers)
after they were published, go to www.irs.gov/FormW9.
• Form 1099-S (proceeds from real estate transactions)
Purpose of Form
• Form 1099-K (merchant card and third party network transactions)
• Form 1098 (home mortgage interest), 1098-E (student loan interest),
An individual or entity (Form W-9 requester) who is required to file an
1098-T (tuition)
information return with the IRS must obtain your correct taxpayer
identification number (TIN) which may be your social security number
• Form 1099-C (canceled debt)
(SSN), individual taxpayer identification number (ITIN), adoption
• Form 1099-A (acquisition or abandonment of secured property)
taxpayer identification number (ATIN), or employer identification number
Use Form W-9 only if you are a U.S. person (including a resident
(EIN), to report on an information return the amount paid to you, or other
alien), to provide your correct TIN.
amount reportable on an information return. Examples of information
returns include, but are not limited to, the following.
If you do not return Form W-9 to the requester with a TIN, you might
be subject to backup withholding. See What is backup withholding,
• Form 1099-INT (interest earned or paid)
later.
W-9
Form
(Rev. 10-2018)
Cat. No. 10231X
W-9
Request for Taxpayer
Give Form to the
Form
Identification Number and Certification
requester. Do not
(Rev. October 2018)
send to the IRS.
Department of the Treasury
Go to www.irs.gov/FormW9 for instructions and the latest information.
Internal Revenue Service
1 Name (as shown on your income tax return). Name is required on this line; do not leave this line blank.
2 Business name/disregarded entity name, if different from above
3 Check appropriate box for federal tax classification of the person whose name is entered on line 1. Check only one of the
4 Exemptions (codes apply only to
certain entities, not individuals; see
following seven boxes.
instructions on page 3):
C Corporation
S Corporation
Partnership
Trust/estate
Individual/sole proprietor or
single-member LLC
Exempt payee code (if any)
Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=Partnership)
Note: Check the appropriate box in the line above for the tax classification of the single-member owner. Do not check
Exemption from FATCA reporting
LLC if the LLC is classified as a single-member LLC that is disregarded from the owner unless the owner of the LLC is
code (if any)
another LLC that is not disregarded from the owner for U.S. federal tax purposes. Otherwise, a single-member LLC that
is disregarded from the owner should check the appropriate box for the tax classification of its owner.
Other (see instructions)
(Applies to accounts maintained outside the U.S.)
5 Address (number, street, and apt. or suite no.) See instructions.
Requester’s name and address (optional)
6 City, state, and ZIP code
7 List account number(s) here (optional)
Part I
Taxpayer Identification Number (TIN)
Social security number
Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid
backup withholding. For individuals, this is generally your social security number (SSN). However, for a
resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other
entities, it is your employer identification number (EIN). If you do not have a number, see How to get a
or
TIN, later.
Employer identification number
Note: If the account is in more than one name, see the instructions for line 1. Also see What Name and
Number To Give the Requester for guidelines on whose number to enter.
Part II
Certification
Under penalties of perjury, I certify that:
1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and
2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue
Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am
no longer subject to backup withholding; and
3. I am a U.S. citizen or other U.S. person (defined below); and
4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct.
Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because
you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid,
acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments
other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions for Part II, later.
Sign
Signature of
Here
U.S. person
Date
General Instructions
• Form 1099-DIV (dividends, including those from stocks or mutual
funds)
Section references are to the Internal Revenue Code unless otherwise
• Form 1099-MISC (various types of income, prizes, awards, or gross
noted.
proceeds)
Future developments. For the latest information about developments
• Form 1099-B (stock or mutual fund sales and certain other
related to Form W-9 and its instructions, such as legislation enacted
transactions by brokers)
after they were published, go to www.irs.gov/FormW9.
• Form 1099-S (proceeds from real estate transactions)
Purpose of Form
• Form 1099-K (merchant card and third party network transactions)
• Form 1098 (home mortgage interest), 1098-E (student loan interest),
An individual or entity (Form W-9 requester) who is required to file an
1098-T (tuition)
information return with the IRS must obtain your correct taxpayer
identification number (TIN) which may be your social security number
• Form 1099-C (canceled debt)
(SSN), individual taxpayer identification number (ITIN), adoption
• Form 1099-A (acquisition or abandonment of secured property)
taxpayer identification number (ATIN), or employer identification number
Use Form W-9 only if you are a U.S. person (including a resident
(EIN), to report on an information return the amount paid to you, or other
alien), to provide your correct TIN.
amount reportable on an information return. Examples of information
returns include, but are not limited to, the following.
If you do not return Form W-9 to the requester with a TIN, you might
be subject to backup withholding. See What is backup withholding,
• Form 1099-INT (interest earned or paid)
later.
W-9
Form
(Rev. 10-2018)
Cat. No. 10231X
2
Form W-9 (Rev. 10-2018)
Page
Example. Article 20 of the U.S.-China income tax treaty allows an
By signing the filled-out form, you:
exemption from tax for scholarship income received by a Chinese
1. Certify that the TIN you are giving is correct (or you are waiting for a
student temporarily present in the United States. Under U.S. law, this
number to be issued),
student will become a resident alien for tax purposes if his or her stay in
2. Certify that you are not subject to backup withholding, or
the United States exceeds 5 calendar years. However, paragraph 2 of
3. Claim exemption from backup withholding if you are a U.S. exempt
the first Protocol to the U.S.-China treaty (dated April 30, 1984) allows
payee. If applicable, you are also certifying that as a U.S. person, your
the provisions of Article 20 to continue to apply even after the Chinese
allocable share of any partnership income from a U.S. trade or business
student becomes a resident alien of the United States. A Chinese
is not subject to the withholding tax on foreign partners' share of
student who qualifies for this exception (under paragraph 2 of the first
effectively connected income, and
protocol) and is relying on this exception to claim an exemption from tax
on his or her scholarship or fellowship income would attach to Form
4. Certify that FATCA code(s) entered on this form (if any) indicating
W-9 a statement that includes the information described above to
that you are exempt from the FATCA reporting, is correct. See What is
support that exemption.
FATCA reporting, later, for further information.
If you are a nonresident alien or a foreign entity, give the requester the
Note: If you are a U.S. person and a requester gives you a form other
appropriate completed Form W-8 or Form 8233.
than Form W-9 to request your TIN, you must use the requester’s form if
it is substantially similar to this Form W-9.
Backup Withholding
Definition of a U.S. person. For federal tax purposes, you are
What is backup withholding? Persons making certain payments to you
considered a U.S. person if you are:
must under certain conditions withhold and pay to the IRS 24% of such
• An individual who is a U.S. citizen or U.S. resident alien;
payments. This is called “backup withholding.” Payments that may be
• A partnership, corporation, company, or association created or
subject to backup withholding include interest, tax-exempt interest,
organized in the United States or under the laws of the United States;
dividends, broker and barter exchange transactions, rents, royalties,
nonemployee pay, payments made in settlement of payment card and
• An estate (other than a foreign estate); or
third party network transactions, and certain payments from fishing boat
• A domestic trust (as defined in Regulations section 301.7701-7).
operators. Real estate transactions are not subject to backup
Special rules for partnerships. Partnerships that conduct a trade or
withholding.
business in the United States are generally required to pay a withholding
You will not be subject to backup withholding on payments you
tax under section 1446 on any foreign partners’ share of effectively
receive if you give the requester your correct TIN, make the proper
connected taxable income from such business. Further, in certain cases
certifications, and report all your taxable interest and dividends on your
where a Form W-9 has not been received, the rules under section 1446
tax return.
require a partnership to presume that a partner is a foreign person, and
Payments you receive will be subject to backup withholding if:
pay the section 1446 withholding tax. Therefore, if you are a U.S. person
that is a partner in a partnership conducting a trade or business in the
1. You do not furnish your TIN to the requester,
United States, provide Form W-9 to the partnership to establish your
2. You do not certify your TIN when required (see the instructions for
U.S. status and avoid section 1446 withholding on your share of
Part II for details),
partnership income.
3. The IRS tells the requester that you furnished an incorrect TIN,
In the cases below, the following person must give Form W-9 to the
4. The IRS tells you that you are subject to backup withholding
partnership for purposes of establishing its U.S. status and avoiding
because you did not report all your interest and dividends on your tax
withholding on its allocable share of net income from the partnership
return (for reportable interest and dividends only), or
conducting a trade or business in the United States.
5. You do not certify to the requester that you are not subject to
• In the case of a disregarded entity with a U.S. owner, the U.S. owner
backup withholding under 4 above (for reportable interest and dividend
of the disregarded entity and not the entity;
accounts opened after 1983 only).
• In the case of a grantor trust with a U.S. grantor or other U.S. owner,
Certain payees and payments are exempt from backup withholding.
generally, the U.S. grantor or other U.S. owner of the grantor trust and
See Exempt payee code, later, and the separate Instructions for the
not the trust; and
Requester of Form W-9 for more information.
• In the case of a U.S. trust (other than a grantor trust), the U.S. trust
Also see Special rules for partnerships, earlier.
(other than a grantor trust) and not the beneficiaries of the trust.
Foreign person. If you are a foreign person or the U.S. branch of a
What is FATCA Reporting?
foreign bank that has elected to be treated as a U.S. person, do not use
The Foreign Account Tax Compliance Act (FATCA) requires a
Form W-9. Instead, use the appropriate Form W-8 or Form 8233 (see
participating foreign financial institution to report all United States
Pub. 515, Withholding of Tax on Nonresident Aliens and Foreign
account holders that are specified United States persons. Certain
Entities).
payees are exempt from FATCA reporting. See Exemption from FATCA
Nonresident alien who becomes a resident alien. Generally, only a
reporting code, later, and the Instructions for the Requester of Form
nonresident alien individual may use the terms of a tax treaty to reduce
W-9 for more information.
or eliminate U.S. tax on certain types of income. However, most tax
treaties contain a provision known as a “saving clause.” Exceptions
Updating Your Information
specified in the saving clause may permit an exemption from tax to
continue for certain types of income even after the payee has otherwise
You must provide updated information to any person to whom you
become a U.S. resident alien for tax purposes.
claimed to be an exempt payee if you are no longer an exempt payee
and anticipate receiving reportable payments in the future from this
If you are a U.S. resident alien who is relying on an exception
person. For example, you may need to provide updated information if
contained in the saving clause of a tax treaty to claim an exemption
you are a C corporation that elects to be an S corporation, or if you no
from U.S. tax on certain types of income, you must attach a statement
to Form W-9 that specifies the following five items.
longer are tax exempt. In addition, you must furnish a new Form W-9 if
the name or TIN changes for the account; for example, if the grantor of a
1. The treaty country. Generally, this must be the same treaty under
grantor trust dies.
which you claimed exemption from tax as a nonresident alien.
2. The treaty article addressing the income.
Penalties
3. The article number (or location) in the tax treaty that contains the
saving clause and its exceptions.
Failure to furnish TIN. If you fail to furnish your correct TIN to a
requester, you are subject to a penalty of $50 for each such failure
4. The type and amount of income that qualifies for the exemption
unless your failure is due to reasonable cause and not to willful neglect.
from tax.
5. Sufficient facts to justify the exemption from tax under the terms of
Civil penalty for false information with respect to withholding. If you
the treaty article.
make a false statement with no reasonable basis that results in no
backup withholding, you are subject to a $500 penalty.
3
Form W-9 (Rev. 10-2018)
Page
Criminal penalty for falsifying information. Willfully falsifying
IF the entity/person on line 1 is
THEN check the box for . . .
certifications or affirmations may subject you to criminal penalties
a(n) . . .
including fines and/or imprisonment.
• Corporation
Corporation
Misuse of TINs. If the requester discloses or uses TINs in violation of
federal law, the requester may be subject to civil and criminal penalties.
• Individual
Individual/sole proprietor or single-
member LLC
• Sole proprietorship, or
Specific Instructions
• Single-member limited liability
company (LLC) owned by an
Line 1
individual and disregarded for U.S.
federal tax purposes.
You must enter one of the following on this line; do not leave this line
blank. The name should match the name on your tax return.
• LLC treated as a partnership for
Limited liability company and enter
If this Form W-9 is for a joint account (other than an account
U.S. federal tax purposes,
the appropriate tax classification.
maintained by a foreign financial institution (FFI)), list first, and then
(P= Partnership; C= C corporation;
• LLC that has filed Form 8832 or
circle, the name of the person or entity whose number you entered in
or S= S corporation)
2553 to be taxed as a corporation,
Part I of Form W-9. If you are providing Form W-9 to an FFI to document
or
a joint account, each holder of the account that is a U.S. person must
• LLC that is disregarded as an
provide a Form W-9.
entity separate from its owner but
a. Individual. Generally, enter the name shown on your tax return. If
the owner is another LLC that is
you have changed your last name without informing the Social Security
not disregarded for U.S. federal tax
Administration (SSA) of the name change, enter your first name, the last
purposes.
name as shown on your social security card, and your new last name.
• Partnership
Partnership
Note: ITIN applicant: Enter your individual name as it was entered on
• Trust/estate
Trust/estate
your Form W-7 application, line 1a. This should also be the same as the
name you entered on the Form 1040/1040A/1040EZ you filed with your
Line 4, Exemptions
application.
If you are exempt from backup withholding and/or FATCA reporting,
b. Sole proprietor or single-member LLC. Enter your individual
enter in the appropriate space on line 4 any code(s) that may apply to
name as shown on your 1040/1040A/1040EZ on line 1. You may enter
you.
your business, trade, or “doing business as” (DBA) name on line 2.
Exempt payee code.
c. Partnership, LLC that is not a single-member LLC, C
corporation, or S corporation. Enter the entity's name as shown on the
• Generally, individuals (including sole proprietors) are not exempt from
entity's tax return on line 1 and any business, trade, or DBA name on
backup withholding.
line 2.
• Except as provided below, corporations are exempt from backup
d. Other entities. Enter your name as shown on required U.S. federal
withholding for certain payments, including interest and dividends.
tax documents on line 1. This name should match the name shown on the
• Corporations are not exempt from backup withholding for payments
charter or other legal document creating the entity. You may enter any
made in settlement of payment card or third party network transactions.
business, trade, or DBA name on line 2.
• Corporations are not exempt from backup withholding with respect to
e. Disregarded entity. For U.S. federal tax purposes, an entity that is
attorneys’ fees or gross proceeds paid to attorneys, and corporations
disregarded as an entity separate from its owner is treated as a
that provide medical or health care services are not exempt with respect
“disregarded entity.” See Regulations section 301.7701-2(c)(2)(iii). Enter
to payments reportable on Form 1099-MISC.
the owner's name on line 1. The name of the entity entered on line 1
The following codes identify payees that are exempt from backup
should never be a disregarded entity. The name on line 1 should be the
withholding. Enter the appropriate code in the space in line 4.
name shown on the income tax return on which the income should be
reported. For example, if a foreign LLC that is treated as a disregarded
1—An organization exempt from tax under section 501(a), any IRA, or
entity for U.S. federal tax purposes has a single owner that is a U.S.
a custodial account under section 403(b)(7) if the account satisfies the
person, the U.S. owner's name is required to be provided on line 1. If
requirements of section 401(f)(2)
the direct owner of the entity is also a disregarded entity, enter the first
2—The United States or any of its agencies or instrumentalities
owner that is not disregarded for federal tax purposes. Enter the
3—A state, the District of Columbia, a U.S. commonwealth or
disregarded entity's name on line 2, “Business name/disregarded entity
possession, or any of their political subdivisions or instrumentalities
name.” If the owner of the disregarded entity is a foreign person, the
owner must complete an appropriate Form W-8 instead of a Form W-9.
4—A foreign government or any of its political subdivisions, agencies,
This is the case even if the foreign person has a U.S. TIN.
or instrumentalities
5—A corporation
Line 2
6—A dealer in securities or commodities required to register in the
If you have a business name, trade name, DBA name, or disregarded
United States, the District of Columbia, or a U.S. commonwealth or
entity name, you may enter it on line 2.
possession
Line 3
7—A futures commission merchant registered with the Commodity
Futures Trading Commission
Check the appropriate box on line 3 for the U.S. federal tax
classification of the person whose name is entered on line 1. Check only
8—A real estate investment trust
one box on line 3.
9—An entity registered at all times during the tax year under the
Investment Company Act of 1940
10—A common trust fund operated by a bank under section 584(a)
11—A financial institution
12—A middleman known in the investment community as a nominee or
custodian
13—A trust exempt from tax under section 664 or described in section
4947
4
Form W-9 (Rev. 10-2018)
Page
The following chart shows types of payments that may be exempt
M—A tax exempt trust under a section 403(b) plan or section 457(g)
from backup withholding. The chart applies to the exempt payees listed
plan
above, 1 through 13.
Note: You may wish to consult with the financial institution requesting
this form to determine whether the FATCA code and/or exempt payee
IF the payment is for . . .
THEN the payment is exempt
code should be completed.
for . . .
Line 5
Interest and dividend payments
All exempt payees except
for 7
Enter your address (number, street, and apartment or suite number).
This is where the requester of this Form W-9 will mail your information
Broker transactions
Exempt payees 1 through 4 and 6
returns. If this address differs from the one the requester already has on
through 11 and all C corporations.
file, write NEW at the top. If a new address is provided, there is still a
S corporations must not enter an
chance the old address will be used until the payor changes your
exempt payee code because they
address in their records.
are exempt only for sales of
noncovered securities acquired
Line 6
prior to 2012.
Enter your city, state, and ZIP code.
Barter exchange transactions and
Exempt payees 1 through 4
Part I. Taxpayer Identification Number (TIN)
patronage dividends
Payments over $600 required to be
Generally, exempt payees
Enter your TIN in the appropriate box. If you are a resident alien and
reported and direct sales over
2
you do not have and are not eligible to get an SSN, your TIN is your IRS
1 through 5
1
$5,000
individual taxpayer identification number (ITIN). Enter it in the social
security number box. If you do not have an ITIN, see How to get a TIN
Payments made in settlement of
Exempt payees 1 through 4
below.
payment card or third party network
If you are a sole proprietor and you have an EIN, you may enter either
transactions
your SSN or EIN.
1
If you are a single-member LLC that is disregarded as an entity
See Form 1099-MISC, Miscellaneous Income, and its instructions.
separate from its owner, enter the owner’s SSN (or EIN, if the owner has
2
However, the following payments made to a corporation and
one). Do not enter the disregarded entity’s EIN. If the LLC is classified as
reportable on Form 1099-MISC are not exempt from backup
a corporation or partnership, enter the entity’s EIN.
withholding: medical and health care payments, attorneys’ fees, gross
Note: See What Name and Number To Give the Requester, later, for
proceeds paid to an attorney reportable under section 6045(f), and
further clarification of name and TIN combinations.
payments for services paid by a federal executive agency.
How to get a TIN. If you do not have a TIN, apply for one immediately.
Exemption from FATCA reporting code. The following codes identify
To apply for an SSN, get Form SS-5, Application for a Social Security
payees that are exempt from reporting under FATCA. These codes
Card, from your local SSA office or get this form online at
apply to persons submitting this form for accounts maintained outside
www.SSA.gov. You may also get this form by calling 1-800-772-1213.
of the United States by certain foreign financial institutions. Therefore, if
Use Form W-7, Application for IRS Individual Taxpayer Identification
you are only submitting this form for an account you hold in the United
Number, to apply for an ITIN, or Form SS-4, Application for Employer
States, you may leave this field blank. Consult with the person
Identification Number, to apply for an EIN. You can apply for an EIN
requesting this form if you are uncertain if the financial institution is
online by accessing the IRS website at www.irs.gov/Businesses and
subject to these requirements. A requester may indicate that a code is
clicking on Employer Identification Number (EIN) under Starting a
not required by providing you with a Form W-9 with “Not Applicable” (or
Business. Go to www.irs.gov/Forms to view, download, or print Form
any similar indication) written or printed on the line for a FATCA
W-7 and/or Form SS-4. Or, you can go to www.irs.gov/OrderForms to
exemption code.
place an order and have Form W-7 and/or SS-4 mailed to you within 10
A—An organization exempt from tax under section 501(a) or any
business days.
individual retirement plan as defined in section 7701(a)(37)
If you are asked to complete Form W-9 but do not have a TIN, apply
B—The United States or any of its agencies or instrumentalities
for a TIN and write “Applied For” in the space for the TIN, sign and date
the form, and give it to the requester. For interest and dividend
C—A state, the District of Columbia, a U.S. commonwealth or
payments, and certain payments made with respect to readily tradable
possession, or any of their political subdivisions or instrumentalities
instruments, generally you will have 60 days to get a TIN and give it to
D—A corporation the stock of which is regularly traded on one or
the requester before you are subject to backup withholding on
more established securities markets, as described in Regulations
payments. The 60-day rule does not apply to other types of payments.
section 1.1472-1(c)(1)(i)
You will be subject to backup withholding on all such payments until
E—A corporation that is a member of the same expanded affiliated
you provide your TIN to the requester.
group as a corporation described in Regulations section 1.1472-1(c)(1)(i)
Note: Entering “Applied For” means that you have already applied for a
F—A dealer in securities, commodities, or derivative financial
TIN or that you intend to apply for one soon.
instruments (including notional principal contracts, futures, forwards,
Caution: A disregarded U.S. entity that has a foreign owner must use
and options) that is registered as such under the laws of the United
the appropriate Form W-8.
States or any state
Part II. Certification
G—A real estate investment trust
H—A regulated investment company as defined in section 851 or an
To establish to the withholding agent that you are a U.S. person, or
entity registered at all times during the tax year under the Investment
resident alien, sign Form W-9. You may be requested to sign by the
Company Act of 1940
withholding agent even if item 1, 4, or 5 below indicates otherwise.
I—A common trust fund as defined in section 584(a)
For a joint account, only the person whose TIN is shown in Part I
J—A bank as defined in section 581
should sign (when required). In the case of a disregarded entity, the
person identified on line 1 must sign. Exempt payees, see Exempt payee
K—A broker
code, earlier.
L—A trust exempt from tax under section 664 or described in section
Signature requirements. Complete the certification as indicated in
4947(a)(1)
items 1 through 5 below.
5
Form W-9 (Rev. 10-2018)
Page
1. Interest, dividend, and barter exchange accounts opened
For this type of account:
Give name and EIN of:
before 1984 and broker accounts considered active during 1983.
14. Account with the Department of
The public entity
You must give your correct TIN, but you do not have to sign the
Agriculture in the name of a public
certification.
entity (such as a state or local
2. Interest, dividend, broker, and barter exchange accounts
government, school district, or
opened after 1983 and broker accounts considered inactive during
prison) that receives agricultural
1983. You must sign the certification or backup withholding will apply. If
program payments
you are subject to backup withholding and you are merely providing
your correct TIN to the requester, you must cross out item 2 in the
15. Grantor trust filing under the Form
The trust
1041 Filing Method or the Optional
certification before signing the form.
Form 1099 Filing Method 2 (see
3. Real estate transactions. You must sign the certification. You may
Regulations section 1.671-4(b)(2)(i)(B))
cross out item 2 of the certification.
4. Other payments. You must give your correct TIN, but you do not
1
List first and circle the name of the person whose number you furnish.
If only one person on a joint account has an SSN, that person’s number
have to sign the certification unless you have been notified that you
must be furnished.
have previously given an incorrect TIN. “Other payments” include
payments made in the course of the requester’s trade or business for
2
Circle the minor’s name and furnish the minor’s SSN.
rents, royalties, goods (other than bills for merchandise), medical and
3
You must show your individual name and you may also enter your
health care services (including payments to corporations), payments to
business or DBA name on the “Business name/disregarded entity”
a nonemployee for services, payments made in settlement of payment
name line. You may use either your SSN or EIN (if you have one), but the
card and third party network transactions, payments to certain fishing
IRS encourages you to use your SSN.
boat crew members and fishermen, and gross proceeds paid to
attorneys (including payments to corporations).
4
List first and circle the name of the trust, estate, or pension trust. (Do
not furnish the TIN of the personal representative or trustee unless the
5. Mortgage interest paid by you, acquisition or abandonment of
legal entity itself is not designated in the account title.) Also see Special
secured property, cancellation of debt, qualified tuition program
rules for partnerships, earlier.
payments (under section 529), ABLE accounts (under section 529A),
IRA, Coverdell ESA, Archer MSA or HSA contributions or
*Note: The grantor also must provide a Form W-9 to trustee of trust.
distributions, and pension distributions. You must give your correct
Note: If no name is circled when more than one name is listed, the
TIN, but you do not have to sign the certification.
number will be considered to be that of the first name listed.
What Name and Number To Give the Requester
Secure Your Tax Records From Identity Theft
For this type of account:
Give name and SSN of:
Identity theft occurs when someone uses your personal information
1. Individual
The individual
such as your name, SSN, or other identifying information, without your
permission, to commit fraud or other crimes. An identity thief may use
2. Two or more individuals (joint
The actual owner of the account or, if
your SSN to get a job or may file a tax return using your SSN to receive
account) other than an account
combined funds, the first individual on
a refund.
maintained by an FFI
1
the account
To reduce your risk:
3. Two or more U.S. persons
Each holder of the account
(joint account maintained by an FFI)
• Protect your SSN,
2
• Ensure your employer is protecting your SSN, and
The minor
4. Custodial account of a minor
(Uniform Gift to Minors Act)
• Be careful when choosing a tax preparer.
1
5. a. The usual revocable savings trust
The grantor-trustee
If your tax records are affected by identity theft and you receive a
(grantor is also trustee)
notice from the IRS, respond right away to the name and phone number
1
b. So-called trust account that is not
The actual owner
printed on the IRS notice or letter.
a legal or valid trust under state law
If your tax records are not currently affected by identity theft but you
3
6. Sole proprietorship or disregarded
think you are at risk due to a lost or stolen purse or wallet, questionable
The owner
entity owned by an individual
credit card activity or credit report, contact the IRS Identity Theft Hotline
at 1-800-908-4490 or submit Form 14039.
7. Grantor trust filing under Optional
The grantor*
For more information, see Pub. 5027, Identity Theft Information for
Form 1099 Filing Method 1 (see
Taxpayers.
Regulations section 1.671-4(b)(2)(i)
(A))
Victims of identity theft who are experiencing economic harm or a
For this type of account:
Give name and EIN of:
systemic problem, or are seeking help in resolving tax problems that
have not been resolved through normal channels, may be eligible for
8. Disregarded entity not owned by an
The owner
Taxpayer Advocate Service (TAS) assistance. You can reach TAS by
individual
calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD
4
9. A valid trust, estate, or pension trust
Legal entity
1-800-829-4059.
10. Corporation or LLC electing
The corporation
Protect yourself from suspicious emails or phishing schemes.
corporate status on Form 8832 or
Phishing is the creation and use of email and websites designed to
Form 2553
mimic legitimate business emails and websites. The most common act
is sending an email to a user falsely claiming to be an established
11. Association, club, religious,
The organization
legitimate enterprise in an attempt to scam the user into surrendering
charitable, educational, or other tax-
private information that will be used for identity theft.
exempt organization
The partnership
12. Partnership or multi-member LLC
13. A broker or registered nominee
The broker or nominee

Download IRS Form W-9 Request for Taxpayer Identification Number and Certification

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