Draft tax forms | Internal Revenue Service
Summary: This document is a draft version of the IRS Form W-9 (Rev. June 2026) used to request a Taxpayer Identification Number (TIN) and certification from a payee.
This document is an early release draft of the IRS Form W-9, 'Request for Taxpayer Identification Number and Certification,' dated June 2026. It includes the form itself, general instructions, and specific guidance for entities and individuals. The form is used by requesters to obtain a correct TIN (SSN, ITIN, ATIN, or EIN) to report payments on information returns. The draft includes updated sections regarding digital asset broker exemptions and FATCA reporting. Users are explicitly cautioned not to file this draft form, as it is for informational purposes only and subject to further changes before final release.
Document outline
1. Form W-9 (Rev. June 2026) - Request for Taxpayer Identification Number and Certification 2. Part I: Taxpayer Identification Number (TIN) and Requester Information 3. Part II: Certification 4. General Instructions 5. Purpose of Form 6. Definition of a U.S. Person 7. Establishing U.S. Status for Chapter 3 and 4 Withholding 8. Backup Withholding Rules 9. What is FATCA Reporting? 10. Updating Your Information 11. Specific Instructions for Line 1 (Name) and Line 3a (Federal Tax Classification) 12. Penalties for Failure to Furnish TIN or Falsifying Information