Instructions for "Request for Taxpayer Identification Number and Certification (Instructions for Requestor)"

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Instructions for the

Department of the Treasury

Internal Revenue Service

Requester of Form W-9

(Rev. November 2017)

Request for Taxpayer Identification Number

and Certification

Section references are to the Internal Revenue Code unless

A participating foreign financial institution (PFFI) should

otherwise noted.

request Form W-9 from an account holder that is a U.S. person.

If an account is jointly held, the PFFI should request a Form W-9

Future Developments

from each holder that is a U.S. person.

Advise foreign persons to use the appropriate Form W-8 or

For the latest developments related to Form W-9 and its

Form 8233, Exemption From Withholding on Compensation for

instructions, such as legislation enacted after they were

Independent (and Certain Dependent) Personal Services of a

published, go to IRS.gov/FormW9.

Nonresident Alien Individual. See Pub. 515, Withholding of Tax

on Nonresident Aliens and Foreign Entities, for more information

Reminders

and a list of the W-8 forms.

Electronic Submission of Forms W-9

FATCA and backup withholding exemptions. FATCA

requires a participating foreign financial institution to report all

Requesters may establish a system for payees and payees'

U.S. account holders that are specified U.S. persons. Form W-9

agents to submit Forms W-9 electronically, including by fax. A

has an Exemptions box on the front of the form that includes

requester is anyone required to file an information return. A

entry for the Exempt payee code (if any) and Exemption from

payee is anyone required to provide a taxpayer identification

FATCA Reporting Code (if any). The references for the

number (TIN) to the requester.

appropriate codes are in the Exemptions section of Form W-9,

Payee's agent. A payee's agent can be an investment advisor

and in the Payees Exempt From Backup Withholding and

(corporation, partnership, or individual) or an introducing broker.

Payees and Account Holders Exempt From FATCA Reporting

An investment advisor must be registered with the Securities

sections of these instructions.

and Exchange Commission (SEC) under the Investment

The Certification section in Part II of Form W-9 includes

Advisers Act of 1940. The introducing broker is a broker-dealer

certification relating to FATCA reporting.

that is regulated by the SEC and the National Association of

Securities Dealers, Inc., and that is not a payer. Except for a

Backup withholding rate. The backup withholding rate is 28%

broker who acts as a payee's agent for “readily tradable

for reportable payments.

instruments,” the advisor or broker must show in writing to the

Backup withholding liability. If you do not collect backup

payer that the payee authorized the advisor or broker to transmit

withholding from affected payees as required, you may become

the Form W-9 to the payer.

liable for any uncollected amount.

Electronic system. Generally, the electronic system must:

TIN matching e-services. The IRS website offers TIN

Ensure the information received is the information sent, and

Matching e-services for certain payers to validate name and TIN

document all occasions of user access that result in the

combinations. See Taxpayer Identification Number (TIN)

submission;

Matching on page 4.

Make reasonably certain that the person accessing the

How Do I Know When To Use

system and submitting the form is the person identified on Form

W-9, the investment advisor, or the introducing broker;

Form W-9?

Provide the same information as the paper Form W-9;

Be able to supply a hard copy of the electronic Form W-9 if

Use Form W-9 to request the taxpayer identification number

the Internal Revenue Service requests it; and

(TIN) of a U.S. person (including a resident alien) and to request

Require as the final entry in the submission an electronic

certain certifications and claims for exemption. (See Purpose of

signature by the payee whose name is on Form W-9 that

Form on Form W-9.) Withholding agents may require signed

authenticates and verifies the submission. The electronic

Forms W-9 from U.S. exempt recipients to overcome a

signature must be under penalties of perjury and the perjury

presumption of foreign status. For federal tax purposes, a U.S.

statement must contain the language of the paper Form W-9.

person includes but is not limited to:

An individual who is a U.S. citizen or U.S. resident alien;

For Forms W-9 that are not required to be signed, the

A partnership, corporation, company, or association created

electronic system need not provide for an electronic

TIP

signature or a perjury statement.

or organized in the United States or under the laws of the United

States;

Any estate (other than a foreign estate); or

For more details, see the following.

Announcement 98-27, which is on page 30 of Internal

A domestic trust (as defined in Regulations section

301.7701-7).

Revenue Bulletin 1998-15 at

www.irs.gov/pub/irs-irbs/

irb98-15.pdf.

A partnership may require a signed Form W-9 from its U.S.

Announcement 2001-91, which is on page 221 of Internal

partners to overcome a presumption of foreign status and to

Revenue Bulletin 2001-36 at

www.irs.gov/pub/irs-irbs/

avoid withholding on the partner's allocable share of the

irb01-36.pdf.

partnership's effectively connected income. For more

information, see Regulations section 1.1446-1.

Nov 21, 2017

Cat. No. 20479P

Instructions for the

Department of the Treasury

Internal Revenue Service

Requester of Form W-9

(Rev. November 2017)

Request for Taxpayer Identification Number

and Certification

Section references are to the Internal Revenue Code unless

A participating foreign financial institution (PFFI) should

otherwise noted.

request Form W-9 from an account holder that is a U.S. person.

If an account is jointly held, the PFFI should request a Form W-9

Future Developments

from each holder that is a U.S. person.

Advise foreign persons to use the appropriate Form W-8 or

For the latest developments related to Form W-9 and its

Form 8233, Exemption From Withholding on Compensation for

instructions, such as legislation enacted after they were

Independent (and Certain Dependent) Personal Services of a

published, go to IRS.gov/FormW9.

Nonresident Alien Individual. See Pub. 515, Withholding of Tax

on Nonresident Aliens and Foreign Entities, for more information

Reminders

and a list of the W-8 forms.

Electronic Submission of Forms W-9

FATCA and backup withholding exemptions. FATCA

requires a participating foreign financial institution to report all

Requesters may establish a system for payees and payees'

U.S. account holders that are specified U.S. persons. Form W-9

agents to submit Forms W-9 electronically, including by fax. A

has an Exemptions box on the front of the form that includes

requester is anyone required to file an information return. A

entry for the Exempt payee code (if any) and Exemption from

payee is anyone required to provide a taxpayer identification

FATCA Reporting Code (if any). The references for the

number (TIN) to the requester.

appropriate codes are in the Exemptions section of Form W-9,

Payee's agent. A payee's agent can be an investment advisor

and in the Payees Exempt From Backup Withholding and

(corporation, partnership, or individual) or an introducing broker.

Payees and Account Holders Exempt From FATCA Reporting

An investment advisor must be registered with the Securities

sections of these instructions.

and Exchange Commission (SEC) under the Investment

The Certification section in Part II of Form W-9 includes

Advisers Act of 1940. The introducing broker is a broker-dealer

certification relating to FATCA reporting.

that is regulated by the SEC and the National Association of

Securities Dealers, Inc., and that is not a payer. Except for a

Backup withholding rate. The backup withholding rate is 28%

broker who acts as a payee's agent for “readily tradable

for reportable payments.

instruments,” the advisor or broker must show in writing to the

Backup withholding liability. If you do not collect backup

payer that the payee authorized the advisor or broker to transmit

withholding from affected payees as required, you may become

the Form W-9 to the payer.

liable for any uncollected amount.

Electronic system. Generally, the electronic system must:

TIN matching e-services. The IRS website offers TIN

Ensure the information received is the information sent, and

Matching e-services for certain payers to validate name and TIN

document all occasions of user access that result in the

combinations. See Taxpayer Identification Number (TIN)

submission;

Matching on page 4.

Make reasonably certain that the person accessing the

How Do I Know When To Use

system and submitting the form is the person identified on Form

W-9, the investment advisor, or the introducing broker;

Form W-9?

Provide the same information as the paper Form W-9;

Be able to supply a hard copy of the electronic Form W-9 if

Use Form W-9 to request the taxpayer identification number

the Internal Revenue Service requests it; and

(TIN) of a U.S. person (including a resident alien) and to request

Require as the final entry in the submission an electronic

certain certifications and claims for exemption. (See Purpose of

signature by the payee whose name is on Form W-9 that

Form on Form W-9.) Withholding agents may require signed

authenticates and verifies the submission. The electronic

Forms W-9 from U.S. exempt recipients to overcome a

signature must be under penalties of perjury and the perjury

presumption of foreign status. For federal tax purposes, a U.S.

statement must contain the language of the paper Form W-9.

person includes but is not limited to:

An individual who is a U.S. citizen or U.S. resident alien;

For Forms W-9 that are not required to be signed, the

A partnership, corporation, company, or association created

electronic system need not provide for an electronic

TIP

signature or a perjury statement.

or organized in the United States or under the laws of the United

States;

Any estate (other than a foreign estate); or

For more details, see the following.

Announcement 98-27, which is on page 30 of Internal

A domestic trust (as defined in Regulations section

301.7701-7).

Revenue Bulletin 1998-15 at

www.irs.gov/pub/irs-irbs/

irb98-15.pdf.

A partnership may require a signed Form W-9 from its U.S.

Announcement 2001-91, which is on page 221 of Internal

partners to overcome a presumption of foreign status and to

Revenue Bulletin 2001-36 at

www.irs.gov/pub/irs-irbs/

avoid withholding on the partner's allocable share of the

irb01-36.pdf.

partnership's effectively connected income. For more

information, see Regulations section 1.1446-1.

Nov 21, 2017

Cat. No. 20479P

Individual Taxpayer Identification

“The Internal Revenue Service does not require your consent

to any provision of this document other than the certifications

Number (ITIN)

required to avoid backup withholding.”

Form W-9 (or an acceptable substitute) is used by persons

If you use a substitute form, you are required to provide the

required to file information returns with the IRS to get the payee's

Form W-9 instructions to the payee only if he or she requests

(or other person's) correct name and TIN. For individuals, the

them. However, if the IRS has notified the payee that backup

TIN is generally a social security number (SSN).

withholding applies, then you must instruct the payee to strike

out the language in the certification that relates to

However, in some cases, individuals who become U.S.

underreporting. This instruction can be given orally or in writing.

resident aliens for federal tax purposes are not eligible to obtain

See item 2 of the Certification on Form W-9. You can replace

an SSN. This includes certain resident aliens who must receive

“defined below” with “defined in the instructions” in item 3 of the

information returns but who cannot obtain an SSN.

Certification on Form W-9 when the instructions will not be

These individuals must apply for an ITIN on Form W-7,

provided to the payee except upon request. For more

Application for IRS Individual Taxpayer Identification Number,

information, see Rev. Proc. 83-89,1983-2 C.B. 613; amplified by

unless they have an application pending for an SSN. Individuals

Rev. Proc. 96-26, which is on page 22 of Internal Revenue

who have an ITIN must provide it on Form W-9.

Bulletin 1996-8 at www.irs.gov/pub/irs-irbs/irb96-08.pdf.

TIN Applied For

Note. ITINs that haven’t been included on a U.S. federal tax

return at least once in the last three consecutive tax years will

For interest and dividend payments and certain payments with

expire. Expired ITINs must be renewed in order to avoid delays

respect to readily tradable instruments, the payee may return a

in processing the ITIN holder’s tax return. If the IRS deactivates

properly completed, signed Form W-9 to you with “Applied For”

the ITIN because it has expired, the ITIN may still be used on

written in Part I. This is an “awaiting-TIN” certificate. The payee

Form W-9. However, the ITIN holder will have to apply to renew

has 60 calendar days, from the date you receive this certificate,

the deactivated ITIN if there is a need to file a tax return. For

to provide a TIN. If you do not receive the payee's TIN at that

more information, see the Instructions for Form W-7.

time, you must begin backup withholding on payments.

Substitute Form W-9

Reserve rule. You must backup withhold on any reportable

payments made during the 60-day period if a payee withdraws

You may develop and use your own Form W-9 (a substitute

more than $500 at one time, unless the payee reserves an

Form W-9) if its content is substantially similar to the official IRS

amount equal to the current year's backup withholding rate on all

Form W-9 and it satisfies certain certification requirements.

reportable payments made to the account.

You may incorporate a substitute Form W-9 into other

Alternative rule. You also may elect to backup withhold during

business forms you customarily use, such as account signature

this 60-day period, after a 7-day grace period, under one of the

cards. However, the certifications on the substitute Form W-9

two alternative rules discussed below.

must clearly state (as shown on the official Form W-9) that under

Option 1. Backup withhold on any reportable payments if the

penalties of perjury:

payee makes a withdrawal from the account after the close of 7

1. The payee's TIN is correct,

business days after you receive the awaiting-TIN certificate.

2. The payee is not subject to backup withholding due to

Treat as reportable payments all cash withdrawals in an amount

failure to report interest and dividend income,

up to the reportable payments made from the day after you

receive the awaiting-TIN certificate to the day of withdrawal.

3. The payee is a U.S. person, and

Option 2. Backup withhold on any reportable payments

4. The FATCA code entered on this form (if any) indicating

made to the payee's account, regardless of whether the payee

that the payee is exempt from FATCA reporting is correct.

makes any withdrawals, beginning no later than 7 business days

You may provide certification instructions on a substitute

after you receive the awaiting-TIN certificate.

Form W-9 in a manner similar to the official form. If you are not

The 60-day exemption from backup withholding does

collecting a FATCA exemption code by omitting that field from

not apply to any payment other than interest, dividends,

the substitute Form W-9 (see

Payees and Account Holders

and certain payments relating to readily tradable

Exempt From FATCA

Reporting, later), you may notify the payee

CAUTION

instruments. Any other reportable payment, such as

that item 4 does not apply.

nonemployee compensation, is subject to backup withholding

You may not:

immediately, even if the payee has applied for and is awaiting a

TIN.

1. Use a substitute Form W-9 that requires the payee, by

signing, to agree to provisions unrelated to the required

Even if the payee gives you an awaiting-TIN certificate, you must

certifications, or

backup withhold on reportable interest and dividend payments if

2. Imply that a payee may be subject to backup withholding

the payee does not certify, under penalties of perjury, that the

unless the payee agrees to provisions on the substitute form that

payee is not subject to backup withholding.

are unrelated to the required certifications.

If you do not collect backup withholding from affected payees as

A substitute Form W-9 that contains a separate signature line

required, you may become liable for any uncollected amount.

just for the certifications satisfies the requirement that the

certifications be clearly stated.

Payees Exempt From Backup

If a single signature line is used for the required certifications

Withholding

and other provisions, the certifications must be highlighted,

boxed, printed in bold-face type, or presented in some other

The following payees are exempt from backup withholding with

manner that causes the language to stand out from all other

respect to the payments below, and should enter the

information contained on the substitute form. Additionally, the

corresponding exempt payee code on Form W-9. You may rely

following statement must be presented to stand out in the same

on the payee’s claim of exemption unless you have actual

manner as described above and must appear immediately

knowledge that the exempt payee code and/or classification

above the single signature line:

selected are not valid, or if they are inconsistent with each other.

-2-

Instr. for Req. of Form W-9 (Rev. 11-2017)

In that case, you may rely on the Form W-9 for purposes of

Payments made in settlement of payment card or third par-

obtaining the payee’s TIN, but you must treat the payee as

ty network transactions. Only payees listed in items 1 through

non-exempt. If the payee failed to enter an exempt payee code,

4 are exempt.

but the classification selected indicates that the payee is

Payments Exempt From Backup

exempt, you may accept the classification and treat the payee as

exempt unless you have actual knowledge that the classification

Withholding

is not valid.

Payments that are not subject to information reporting also are

If the payee is not exempt, you are required to backup

not subject to backup withholding. For details, see sections

withhold on reportable payments if the payee does not provide a

6041, 6041A, 6042, 6044, 6045, 6049, 6050A, 6050N, and

TIN in the manner required or does not sign the certification, if

6050W and their regulations. The following payments generally

required.

are exempt from backup withholding.

1. An organization exempt from tax under

Dividends and patronage dividends.

section 501(a), any IRA, or a custodial account under section

Payments to nonresident aliens subject to withholding under

403(b)(7) if the account satisfies the requirements of section

section 1441.

401(f)(2);

Payments to partnerships not engaged in a trade or business

2. The United States or any of its agencies or

in the United States and that have at least one nonresident alien

instrumentalities;

partner.

3. A state, the District of Columbia, a U.S. commonwealth or

Payments of patronage dividends not paid in money.

possession, or any of their political subdivisions, agencies, or

Payments made by certain foreign organizations.

instrumentalities;

Section 404(k) distributions made by an ESOP.

4. A foreign government or any of its political subdivisions,

Interest payments.

agencies, or instrumentalities; or

Payments of interest on obligations issued by individuals.

5. A corporation;

However, if you pay $600 or more of interest in the course of

your trade or business to a payee, you must report the payment.

6. A dealer in securities or commodities required to register

Backup withholding applies to the reportable payment if the

in the United States, the District of Columbia, or a U.S.

payee has not provided a TIN or has provided an incorrect TIN.

commonwealth or possession;

Payments described in section 6049(b)(5) to nonresident

7. A futures commission merchant registered with the

aliens.

Commodity Futures Trading Commission;

Payments on tax-free covenant bonds under

8. A real estate investment trust;

section 1451.

Payments made by certain foreign organizations.

9. An entity registered at all times during the tax year under

Mortgage or student loan interest paid to you.

the Investment Company Act of 1940;

10. A common trust fund operated by a bank under

Other types of payment.

section 584(a);

Wages.

Distributions from a pension, annuity, profit-sharing or stock

11. A financial institution;

bonus plan, any IRA, an owner-employee plan, or other deferred

12. A middleman known in the investment community as a

compensation plan.

nominee or custodian; or

Distributions from a medical or health savings account and

13. A trust exempt from tax under section 664 or described in

long-term care benefits.

section 4947.

Certain surrenders of life insurance contracts.

Distribution from qualified tuition programs or

The following types of payments are exempt from backup

Coverdell ESAs.

withholding as indicated for payees listed in 1 through 13,

Gambling winnings if regular gambling winnings withholding is

above.

required under section 3402(q). However, if regular gambling

Interest and dividend payments. All listed payees are exempt

winnings withholding is not required under section 3402(q),

except the payee in item 7.

backup withholding applies if the payee fails to furnish a TIN.

Real estate transactions reportable under

Broker transactions. All payees listed in items 1 through 4 and

section 6045(e).

6 through 11 are exempt. Also, C corporations are exempt. A

Cancelled debts reportable under section 6050P.

person registered under the Investment Advisers Act of 1940

Fish purchases for cash reportable under

who regularly acts as a broker also is exempt.

section 6050R.

Barter exchange transactions and patronage dividends.

Payees and Account Holders Exempt

Only payees listed in items 1 through 4 are exempt.

From FATCA Reporting

Payments reportable under sections 6041 and 6041A.

Payees listed in items 1 through 5 generally are exempt.

Reporting under chapter 4 (FATCA) with respect to U.S. persons

However, the following payments made to a corporation and

generally applies only to foreign financial institutions (FFI)

reportable on Form 1099-MISC, Miscellaneous Income, are not

(including a branch of a U.S. financial institution that is treated as

exempt from backup withholding.

an FFI under an applicable intergovernmental agreement (IGA)).

Thus, for example, a U.S. financial institution maintaining an

Medical and health care payments.

account in the United States does not need to collect an

Attorneys' fees (also gross proceeds paid to an attorney,

exemption code for FATCA reporting. If you are providing a

reportable under section 6045(f)).

Form W-9, you may pre-populate the FATCA exemption code

Payments for services paid by a federal executive agency.

with "Not Applicable," "N/A," or a similar indication that an

(See Rev. Rul. 2003-66, which is on page 1115 of Internal

exemption from FATCA reporting does not apply. Any payee that

Revenue Bulletin 2003-26 at

www.irs.gov/pub/irs-irbs/

provides such a form, however, cannot be treated as exempt

irb03-26.pdf.)

from FATCA reporting. For details on the FATCA reporting

-3-

Instr. for Req. of Form W-9 (Rev. 11-2017)

requirements, including specific information regarding which

2. Any one of the joint payees who has not established

financial institutions are required to report, see sections 1471 to

foreign status gives you a TIN.

1474 and related regulations. See Regulations section

If any one of the joint payees who has not established foreign

1.1471-3(d)(2) for when an FFI may rely on documentary

status gives you a TIN, use that number for purposes of backup

evidence to treat a U.S. person as other than a specified U.S.

withholding and information reporting.

person and see Regulations section 1.1471-3(f)(3) for when an

FFI may presume a U.S. person as other than a specified U.S.

For more information on foreign payees, see the Instructions

person.

for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and

W-8IMY.

If you receive a Form W-9 with a FATCA exemption code and

Names and TINs To Use

you know or have reason to know the person is a specified U.S.

person, you may not rely on the Form W-9 to treat the person as

for Information Reporting

exempt from FATCA reporting. However, you may still rely on an

otherwise completed Form W-9 to treat a person as a specified

Show the full name and address as provided on Form W-9 on

U.S. person. An exemption from FATCA reporting (or lack

the information return filed with the IRS and on the copy

thereof) does not affect backup withholding as described earlier

furnished to the payee. If the payee has marked their address

in these instructions. The following are not specified U.S.

“NEW”, you should update your records. If you made payments

persons and are thus exempt from FATCA reporting.

to more than one payee or the account is in more than one

name, enter on the first name line of the information return only

A. An organization exempt from tax under section 501(a), or

the name of the payee whose TIN is shown on Form W-9. You

any individual retirement plan as defined in section 7701(a)(37);

may show the names of any other individual payees in the area

B. The United States or any of its agencies or

below the first name line on the information return. Forms W-9

instrumentalities;

showing an ITIN must have the name exactly as shown on

line 1a of the Form W-7 application. If you are a PFFI reporting a

C. A state, the District of Columbia, a U.S. commonwealth or

U.S. account on Form 8966, FATCA Report, and the account is

possession, or any of their political subdivisions, agencies, or

jointly held by U.S. persons, file a separate Form 8966 for each

instrumentalities;

holder.

D. A corporation the stock of which is regularly traded on one

For more information on the names and TINs to use for

or more established securities markets, as described in Reg.

information reporting, see section J of the General

section 1.1472-1(c)(1)(i);

TIP

Instructions for Certain Information Returns.

E. A corporation that is a member of the same expanded

Notices From the IRS

affiliated group as a corporation described in Reg. section

1.1472-1(c)(1)(i);

The IRS will send you a notice if the payee's name and TIN on

F. A dealer in securities, commodities, or derivative financial

the information return you filed do not match the IRS's records.

instruments (including notional principal contracts, futures,

(See Taxpayer Identification Number (TIN) Matching.) If you

forwards, and options) that is registered as such under the laws

receive a backup withholding notice, you may have to send a “B”

of the United States or any State;

notice to the payee to solicit another TIN. Pub. 1281, Backup

Withholding for Missing and Incorrect Name/TIN(s), contains

G. A real estate investment trust;

copies of the two types of “B” notices. If you receive a penalty

H. A regulated investment company as defined in section

notice, you also may have to send a solicitation to the payee.

851 or an entity registered at all times during the tax year under

See Pub. 1586, Reasonable Cause Regulations and

the Investment Company Act of 1940;

Requirements for Missing and Incorrect Name/TINs.

Taxpayer Identification Number (TIN)

I. A common trust fund as defined in section 584(a);

J. A bank as defined in section 581;

Matching

K. A broker;

TIN Matching allows a payer or authorized agent who is required

to file Forms 1099-B, DIV, INT, K, MISC, OID, and/or PATR to

L. A trust exempt from tax under section 664 or described in

match TIN and name combinations with IRS records before

section 4947; or

submitting the forms to the IRS. TIN Matching is one of the

M. A tax-exempt trust under a section 403(b) plan or section

e-services products that is offered and is accessible through the

457(g) plan.

IRS website. Go to IRS.gov and enter “e-services” in the search

Joint Foreign Payees

box. It is anticipated that payers who validate the TIN and name

combinations before filing information returns will receive fewer

If the first payee listed on an account gives you a

backup withholding (CP2100) notices and penalty notices.

Form W-8 or a similar statement signed under penalties of

Additional Information

perjury, backup withholding applies unless:

1. Every joint payee provides the statement regarding

For more information on backup withholding, see Pub. 1281.

foreign status, or

-4-

Instr. for Req. of Form W-9 (Rev. 11-2017)

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