Download.pdf

Form W-9 (Rev. October 2018) is used to request a taxpayer identification number and certification for tax purposes. It should be provided directly to the requester, not sent to the IRS. The form requires details such as name, business or entity name if different, federal tax classification, address, and account numbers.

Key sections include:

- Part I: Taxpayer Identification Number (TIN)
Enter your TIN, which must match the information on file with the IRS. This could be a Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), Adoption Taxpayer Identification Number (ATIN), or Employer Identification Number (EIN).

- Certification
By signing, you certify that your TIN is correct, you are not subject to backup withholding unless exempt, and if applicable, FATCA reporting codes indicating exemption are accurate.

- U.S. Person Definition
A U.S. person includes U.S. citizens or resident aliens, entities created under U.S. laws, domestic trusts, and estates (excluding foreign ones).

- Special Rules for Partnerships
Partnerships conducting business in the U.S. may need to withhold tax on foreign partners' income unless a Form W-9 is provided by U.S. persons to establish their status.

Failure to provide a correct TIN can result in backup withholding, where payments are subject to federal income tax withholding at a flat rate. FATCA (Foreign Account Tax Compliance Act) reporting requirements may also apply, necessitating accurate certification on the form.

The form is used for various information returns like Forms 1099-INT, 1099-DIV, and others, which report amounts paid or other reportable transactions to the IRS.