How To Fill Application For Miscellaneous Services

Instructions for the
Requester of Form W-ix - Introductory Material

Futurity Developments

For the latest developments related to Form W-9 and its instructions, such as legislation enacted after they were published, go to IRS.gov/FormW9.

What's New

Backup withholding rate.

The backup withholding charge per unit is 24% for reportable payments.

Reminders

FATCA and backup withholding exemptions.

FATCA requires a participating foreign financial institution to report all U.Southward. account holders that are specified U.South. persons. Form West-9 has an Exemptions box on the front end of the form that includes entry for the Exempt payee lawmaking (if whatsoever) and Exemption from FATCA Reporting Lawmaking (if any) . The references for the appropriate codes are in the Exemptions section of Form W-9, and in the Payees Exempt From Backup Withholding and Payees and Account Holders Exempt From FATCA Reporting sections of these instructions.

The Certification section in Role Ii of Form West-nine includes certification relating to FATCA reporting.

Backup withholding liability.

If you practice not collect fill-in withholding from afflicted payees every bit required, you may go liable for any uncollected amount.

TIN matching e-services.

The IRS website offers Can Matching e-services for certain payers to validate name and Can combinations. See Taxpayer Identification Number (TIN) Matching , later.

Instructions for the
Requester of Form W-9 - Primary Contents

How Practice I Know When To Use Form Due west-ix?

Use Form W-9 to asking the taxpayer identification number (Tin can) of a U.S. person (including a resident alien) and to asking certain certifications and claims for exemption. (See Purpose of Grade on Grade W-9.) Withholding agents may require signed Forms W-nine from U.Southward. exempt recipients to overcome a presumption of strange status. For federal tax purposes, a U.S. person includes but is not limited to:

An individual who is a U.S. denizen or U.S. resident conflicting;
A partnership, corporation, visitor, or association created or organized in the United States or under the laws of the United states;
Any manor (other than a foreign manor); or
A domestic trust (as defined in Regulations department 301.7701-7).

A partnership may crave a signed Class W-9 from its U.South. partners to overcome a presumption of foreign condition and to avert withholding on the partner's allocable share of the partnership'south finer connected income. For more information, see Regulations department i.1446-one.

A participating strange financial institution (PFFI) should request Class Westward-nine from an account holder that is a U.S. person. If an account is jointly held, the PFFI should request a Class W-9 from each holder that is a U.S. person.

Propose foreign persons to use the appropriateForm W-eight or Form 8233, Exemption From Withholding on Bounty for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. See Pub. 515, Withholding of Taxation on Nonresident Aliens and Strange Entities, for more information and a list of the W-8 forms.

Electronic Submission of Forms West-9

Requesters may establish a system for payees and payees' agents to submit Forms W-9 electronically, including past fax. A requester is anyone required to file an information return. A payee is anyone required to provide a taxpayer identification number (Tin) to the requester.

Payee'south agent.

A payee'south amanuensis tin can be an investment advisor (corporation, partnership, or individual) or an introducing banker. An investment advisor must be registered with the Securities and Exchange Commission (SEC) under the Investment Advisers Act of 1940. The introducing broker is a banker-dealer that is regulated by the SEC and the National Association of Securities Dealers, Inc., and that is not a payer. Except for a broker who acts as a payee's amanuensis for "readily tradable instruments," the advisor or broker must show in writing to the payer that the payee authorized the advisor or broker to transmit the Class W-9 to the payer.

Electronic system.

Generally, the electronic organisation must:

Ensure the information received is the data sent, and document all occasions of user access that issue in the submission;
Make reasonably certain that the person accessing the system and submitting the grade is the person identified on Form Due west-nine, the investment advisor, or the introducing broker;
Provide the same information as the paper Class West-9;
Be able to supply a hard copy of the electronic Form W-nine if the Internal Revenue Service requests information technology; and
Crave as the final entry in the submission an electronic signature past the payee whose name is on Form W-9 that authenticates and verifies the submission. The electronic signature must be under penalties of perjury and the perjury argument must comprise the language of the paper Course Westward-9.

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For Forms W-9 that are not required to be signed, the electronic organization need non provide for an electronic signature or a perjury argument.

For more details, see the following.

Announcement 98-27, which is on folio thirty of Internal Revenue Bulletin 1998-xv at IRS.gov/pub/irs-irbs/irb98-15.pdfPDF.
Announcement 2001-91, which is on page 221 of Internal Acquirement Bulletin 2001-36 at IRS.gov/pub/irs-irbs/irb01-36.pdfPDF.

Individual Taxpayer Identification Number (ITIN)

Form W-nine (or an adequate substitute) is used by persons required to file information returns with the IRS to get the payee's (or other person's) correct proper noun and Tin. For individuals, the Can is more often than not a social security number (SSN).

However, in some cases, individuals who become U.Due south. resident aliens for federal tax purposes are not eligible to obtain an SSN. This includes certain resident aliens who must receive information returns but who cannot obtain an SSN.

These individuals must apply for an ITIN on Class West-seven, Application for IRS Individual Taxpayer Identification Number, unless they have an application pending for an SSN. Individuals who have an ITIN must provide it on Form W-9.

Annotation.

ITINs that haven't been included on a U.S. federal revenue enhancement return at to the lowest degree one time in the last 3 consecutive revenue enhancement years will expire. Expired ITINs must be renewed in order to avert delays in processing the ITIN holder'southward taxation return. If the IRS deactivates the ITIN because information technology has expired, the ITIN may still be used on Form Westward-nine. Nonetheless, the ITIN holder volition have to apply to renew the deactivated ITIN if there is a demand to file a taxation return. For more data, encounter the Instructions for Course Due west-7.

Substitute Form West-9

You may develop and use your ain Course W-9 (a substitute Form W-9) if its content is substantially similar to the official IRS Form W-9 and it satisfies certain certification requirements.

You lot may comprise a substitute Course W-9 into other business concern forms you customarily utilize, such as account signature cards. However, the certifications on the substitute Course W-9 must conspicuously state (as shown on the official Form W-9) that under penalties of perjury:

The payee'southward Tin is correct,
The payee is not subject to backup withholding due to failure to written report interest and dividend income,
The payee is a U.S. person, and
The FATCA code entered on this class (if any) indicating that the payee is exempt from FATCA reporting is correct.

You may provide certification instructions on a substitute Form W-9 in a manner like to the official form. If yous are not collecting a FATCA exemption code by omitting that field from the substitute Form West-9 (see Payees and Account Holders Exempt From FATCA Reporting, afterward), y'all may notify the payee that item iv does non utilize.

Yous may non:

Use a substitute Form Westward-9 that requires the payee, by signing, to concur to provisions unrelated to the required certifications, or
Imply that a payee may be subject to backup withholding unless the payee agrees to provisions on the substitute form that are unrelated to the required certifications.

A substitute Form Due west-9 that contains a separate signature line just for the certifications satisfies the requirement that the certifications be clearly stated.

If a unmarried signature line is used for the required certifications and other provisions, the certifications must be highlighted, boxed, printed in bold-face up type, or presented in some other manner that causes the language to stand out from all other information contained on the substitute form. Additionally, the post-obit statement must be presented to stand out in the same fashion every bit described above and must appear immediately in a higher place the unmarried signature line:

"The Internal Revenue Service does not require your consent to whatever provision of this document other than the certifications required to avoid backup withholding."

If y'all use a substitute form, you are required to provide the Form Westward-9 instructions to the payee merely if he or she requests them. However, if the IRS has notified the payee that backup withholding applies, then you lot must instruct the payee to strike out the language in the certification that relates to underreporting. This instruction can be given orally or in writing. See item ii of the Certification on Class Westward-9. You can supersede "defined below" with "defined in the instructions" in item iii of the Certification on Form W-9 when the instructions will non be provided to the payee except upon request. For more information, come across Rev. Proc. 83-89,1983-2 C.B. 613; amplified by Rev. Proc. 96-26, which is on page 22 of Internal Revenue Bulletin 1996-8 at IRS.gov/pub/irs-irbs/irb96-08.pdfPDF.

Can Practical For

For involvement and dividend payments and sure payments with respect to readily tradable instruments, the payee may return a properly completed, signed Class Westward-9 to you with "Practical For" written in Part I. This is an "pending-Can" certificate. The payee has 60 calendar days, from the appointment you lot receive this certificate, to provide a Can. If you do not receive the payee's Tin at that time, you lot must begin fill-in withholding on payments.

Reserve rule.

You must backup withhold on whatsoever reportable payments made during the threescore-day flow if a payee withdraws more than $500 at one fourth dimension, unless the payee reserves an amount equal to the current year'due south backup withholding charge per unit on all reportable payments fabricated to the account.

Alternative rule.

You lot besides may elect to fill-in withhold during this 60-day menstruation, after a 7-day grace period, nether ane of the two alternative rules discussed below.

Choice 1.

Backup withhold on whatever reportable payments if the payee makes a withdrawal from the account after the close of 7 business concern days after you receive the awaiting-TIN certificate. Treat equally reportable payments all greenbacks withdrawals in an corporeality up to the reportable payments made from the day afterward you lot receive the pending-Tin can certificate to the day of withdrawal.

Choice 2.

Backup withhold on whatever reportable payments fabricated to the payee's business relationship, regardless of whether the payee makes whatsoever withdrawals, starting time no after than 7 business days after y'all receive the awaiting-TIN certificate.

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The sixty-twenty-four hour period exemption from fill-in withholding does not employ to any payment other than involvement, dividends, and sure payments relating to readily tradable instruments. Any other reportable payment, such every bit nonemployee compensation, is bailiwick to backup withholding immediately, even if the payee has applied for and is awaiting a Tin can.

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Even if the payee gives you an awaiting-Tin document, you must fill-in withhold on reportable interest and dividend payments if the payee does non certify, under penalties of perjury, that the payee is not subject to backup withholding.

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If you lot do not collect backup withholding from affected payees as required, you may become liable for any uncollected corporeality.

Payees Exempt From Backup Withholding

The following payees are exempt from backup withholding with respect to the payments below, and should enter the respective exempt payee code on Form Due west-nine. Yous may rely on the payee's claim of exemption unless you have actual cognition that the exempt payee code and/or nomenclature selected are not valid, or if they are inconsistent with each other. In that case, you may rely on the Form W-9 for purposes of obtaining the payee's TIN, merely you must treat the payee every bit not-exempt. If the payee failed to enter an exempt payee code, but the classification selected indicates that the payee is exempt, you may accept the classification and treat the payee as exempt unless you lot have actual knowledge that the nomenclature is not valid.

If the payee is not exempt, you are required to backup withhold on reportable payments if the payee does not provide a Can in the way required or does not sign the certification, if required.

An system exempt from revenue enhancement under
department 501(a), whatever IRA, or a custodial account nether department 403(b)(vii) if the account satisfies the requirements of section 401(f)(2);
The Us or any of its agencies or instrumentalities;
A state, the Commune of Columbia, a U.South. commonwealth or possession, or any of their political subdivisions, agencies, or instrumentalities;
A strange regime or whatever of its political subdivisions, agencies, or instrumentalities;
A corporation;
A dealer in securities or bolt required to register in the United States, the Commune of Columbia, or a U.South. commonwealth or possession;
A futures commission merchant registered with the Commodity Futures Trading Committee;
A real estate investment trust;
An entity registered at all times during the tax twelvemonth under the Investment Visitor Deed of 1940;
A common trust fund operated by a bank under
section 584(a);
A financial institution;
A middleman known in the investment customs as a nominee or custodian; or
A trust exempt from taxation under section 664 or described in section 4947.

The following types of payments are exempt from backup withholding as indicated for payees listed in 1 through 13 above.

Interest and dividend payments.

All listed payees are exempt except the payee in item 7.

Banker transactions.

All payees listed in items 1 through 4 and six through 11 are exempt. Also, C corporations are exempt. A person registered under the Investment Advisers Human activity of 1940 who regularly acts equally a broker also is exempt.

Barter substitution transactions and patronage dividends.

Only payees listed in items one through 4 are exempt.

Payments reportable under sections 6041 and 6041A.

Payees listed in items i through 5 mostly are exempt.

However, the following payments made to a corporation and reportable on Class 1099-MISC, Miscellaneous Income, are non exempt from fill-in withholding.

Medical and health care payments.
Attorneys' fees (too gross gain paid to an attorney, reportable under section 6045(f)).
Payments for services paid by a federal executive bureau. (See Rev. Rul. 2003-66, which is on page 1115 of Internal Revenue Bulletin 2003-26 at IRS.gov/pub/irs-irbs/irb03-26.pdfPDF.)

Payments made in settlement of payment card or tertiary party network transactions.

Simply payees listed in items 1 through iv are exempt.

Payments Exempt From Backup Withholding

Payments that are not subject to information reporting also are not discipline to backup withholding. For details, meet sections 6041, 6041A, 6042, 6044, 6045, 6049, 6050A, 6050N, and 6050W and their regulations. The following payments generally are exempt from fill-in withholding.

Dividends and patronage dividends.

Payments to nonresident aliens subject to withholding nether section 1441.
Payments to partnerships non engaged in a trade or business in the United States and that take at least one nonresident alien partner.
Payments of patronage dividends non paid in money.
Payments fabricated past certain foreign organizations.
Section 404(thousand) distributions made by an ESOP.

Interest payments.

Payments of interest on obligations issued by individuals. All the same, if you pay $600 or more than of involvement in the class of your merchandise or business to a payee, you must report the payment. Backup withholding applies to the reportable payment if the payee has not provided a TIN or has provided an incorrect Tin can.
Payments described in department 6049(b)(5) to nonresident aliens.
Payments on revenue enhancement-free covenant bonds under
department 1451.
Payments made by certain strange organizations.
Mortgage or student loan interest paid to you.

Other types of payment.

Wages.
Distributions from a pension, annuity, profit-sharing or stock bonus plan, any IRA, an owner-employee plan, or other deferred compensation program.
Distributions from a medical or health savings account and long-term intendance benefits.
Certain surrenders of life insurance contracts.
Distribution from qualified tuition programs or
Coverdell ESAs.
Gambling winnings if regular gambling winnings withholding is required nether section 3402(q). However, if regular gambling winnings withholding is not required under department 3402(q), fill-in withholding applies if the payee fails to replenish a TIN.
Real estate transactions reportable under
section 6045(e).
Cancelled debts reportable under department 6050P.
Fish purchases for cash reportable under
section 6050R.

Payees and Business relationship Holders Exempt From FATCA Reporting

Reporting under chapter iv (FATCA) with respect to U.Due south. persons more often than not applies only to foreign financial institutions (FFI) (including a branch of a U.Southward. financial institution that is treated as an FFI under an applicative intergovernmental understanding (IGA)). Thus, for case, a U.S. financial institution maintaining an account in the United States does not demand to collect an exemption lawmaking for FATCA reporting. If you are providing a Course W-9, you may pre-populate the FATCA exemption code with "Not Applicable," "Northward/A," or a similar indication that an exemption from FATCA reporting does not use. Whatsoever payee that provides such a form, notwithstanding, cannot be treated as exempt from FATCA reporting. For details on the FATCA reporting requirements, including specific data regarding which financial institutions are required to study, see sections 1471 to 1474 and related regulations. See Regulations section ane.1471-3(d)(ii) for when an FFI may rely on documentary testify to care for a U.South. person as other than a specified U.S. person and meet Regulations department 1.1471-3(f)(3) for when an FFI may presume a U.S. person as other than a specified U.S. person.

If you lot receive a Form Due west-nine with a FATCA exemption lawmaking and you know or have reason to know the person is a specified U.S. person, you may not rely on the Form W-nine to treat the person as exempt from FATCA reporting. However, y'all may still rely on an otherwise completed Form Westward-nine to treat a person equally a specified U.S. person. An exemption from FATCA reporting (or lack thereof) does not bear upon backup withholding as described before in these instructions. The post-obit are not specified U.S. persons and are thus exempt from FATCA reporting.

A. An organization exempt from taxation under section 501(a), or any individual retirement plan equally divers in section 7701(a)(37);

B. The United States or any of its agencies or instrumentalities;

C. A land, the District of Columbia, a U.Southward. commonwealth or possession, or whatever of their political subdivisions, agencies, or instrumentalities;

D. A corporation the stock of which is regularly traded on ane or more than established securities markets, as described in Regulations ane.1472-1(c)(1)(i);

E. A corporation that is a member of the aforementioned expanded affiliated group as a corporation described in Regulations 1.1472-1(c)(1)(i);

F. A dealer in securities, bolt, or derivative financial instruments (including notional primary contracts, futures, forrad, and options) that is registered equally such under the laws of the The states or any State;

K. A existent estate investment trust;

H. A regulated investment company equally defined in department 851 or an entity registered at all times during the tax year under the Investment Company Act of 1940;

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

J. A bank as defined in section 581;

G. A broker;

L. A trust exempt from taxation under section 664 or described in section 4947; or

M. A tax-exempt trust under a department 403(b) plan or section 457(g) plan.

Joint Foreign Payees

If the first payee listed on an account gives you a
Class Due west-8 or a similar statement signed under penalties of perjury, backup withholding applies unless:

Every joint payee provides the statement regarding foreign condition, or
Any 1 of the joint payees who has not established strange condition gives you a TIN.

If any i of the joint payees who has not established foreign status gives yous a TIN, use that number for purposes of fill-in withholding and information reporting.

For more data on strange payees, see the Instructions for the Requester of Forms Westward-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and Westward-8IMY.

Names and TINs To Use for Information Reporting

Show the total proper name and address as provided on Course W-ix on the information return filed with the IRS and on the copy furnished to the payee. If the payee has marked their address "NEW", you should update your records. If you fabricated payments to more than one payee or the account is in more than one proper name, enter on the first name line of the information return simply the name of the payee whose Tin can is shown on Form W-9. You may show the names of any other individual payees in the expanse below the start proper noun line on the information return. Forms W-nine showing an ITIN must have the name exactly as shown on line 1a of the Form W-7 awarding. If you are a PFFI reporting a U.S. account on Class 8966, FATCA Report, and the business relationship is jointly held past U.S. persons, file a separate Grade 8966 for each holder.

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For more than data on the names and TINs to apply for information reporting, see section J of the General Instructions for Certain Information Returns.

Notices From the IRS

The IRS volition transport you a notice if the payee'south name and TIN on the data render y'all filed exercise non lucifer the IRS'due south records. (Encounter Taxpayer Identification Number (Can) Matching , next.) If you receive a fill-in withholding notice, you may accept to send a "B" notice to the payee to solicit another Tin can. Pub. 1281, Fill-in Withholding for Missing and Wrong Name/TIN(s), contains copies of the two types of "B" notices. If you lot receive a penalisation detect, yous also may have to send a solicitation to the payee. See Pub. 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Proper name/TINs.

Taxpayer Identification Number (TIN) Matching

Tin can Matching allows a payer or authorized agent who is required to file Forms 1099-B, DIV, INT, Yard, MISC, OID, and/or PATR to match Tin and name combinations with IRS records before submitting the forms to the IRS. TIN Matching is one of the eastward-services products that is offered and is attainable through the IRS website. Go to IRS.gov and enter "eastward-services" in the search box. Information technology is anticipated that payers who validate the TIN and name combinations before filing information returns volition receive fewer fill-in withholding (CP2100) notices and penalisation notices.

Additional Information

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