W-9 Form.pdf

To provide correct taxpayer identification number (TIN) to requester for information return filing with the IRS.
Who must use: U.S. persons, including resident aliens, to provide TIN.
Consequences of not returning: May be subject to backup withholding.
Certification: Under penalties of perjury, certifies correct TIN, not subject to backup withholding, and U.S. person status.
Definition of U.S. person: Includes U.S. citizens, resident aliens, partnerships, corporations, estates, and domestic trusts.
Special rules: Partnerships conducting trade or business in the U.S. must pay withholding tax on foreign partners' share of income; U.S. persons must provide Form W-9 to avoid withholding.
Required information: Name, business name, federal tax classification, address, TIN, and certification.
Backup withholding: May apply if TIN is not provided or is incorrect.
FATCA reporting: Applies to certain entities; certification of exemption required if applicable.