About Form W-9, Request for Taxpayer Identification Number and Certification | Internal Revenue Service
Summary: Form W-9 is used by U.S. persons to provide their correct Taxpayer Identification Number (TIN) to a requester who is required to file information returns with the IRS.
Form W-9 (Rev. March 2024) is an official IRS document used to collect a taxpayer's correct identification number (SSN, ITIN, ATIN, or EIN) and certification of their status. It is provided to requesters who must file information returns (such as Form 1099) regarding payments made to the individual or entity. The form includes sections for entity classification, exemptions from backup withholding and FATCA reporting, and a certification of non-foreign status. It is not sent to the IRS but is kept by the requester.
Document outline
1. Form W-9 (Rev. March 2024) - Request for Taxpayer Identification Number and Certification 2. Line 1: Name of entity/individual 3. Line 2: Business name/disregarded entity name 4. Line 3a: Federal tax classification 5. Line 3b: Foreign partners/owners/beneficiaries (New for 2024) 6. Line 4: Exemptions (Payee code and FATCA code) 7. Lines 5-6: Address 8. Line 7: Account number(s) 9. Part I: Taxpayer Identification Number (TIN) 10. Part II: Certification 11. General Instructions: Purpose of Form, Backup Withholding, FATCA Reporting, Penalties 12. Specific Instructions: How to complete lines 1-3b