Form W-9 (Rev. June 2026)

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W-9

Form
(Rev. June 2026)
Department of the Treasury
Internal Revenue Service

Request for Taxpayer
Identification Number and Certification

Give form to the
requester. Do not
send to the IRS.

Go to www.irs.gov/FormW9 for instructions and the latest information.

See Specific Instructions on page 3.

1

Name of entity/individual. An entry is required. (For a sole proprietorship or disregarded entity, enter the owner’s name on line 1, and enter the business/
disregarded entity’s name on line 2.)

2

Business name/disregarded entity name, if different from above.

3a Check the appropriate box for federal tax classification of the entity/individual whose name is entered on line 1. Check only
one of the following seven boxes.
Individual/sole proprietor

C corporation

S corporation

Partnership

LLC. Enter the tax classification (C = C corporation, S = S corporation, P = Partnership)

.

4 Exemptions (codes apply only to
certain entities, not individuals;
see instructions on page 4):

Trust/estate
.

.

.

Exempt payee code (if any)

.

Note: Check the “LLC” box above and, in the entry space, enter the appropriate code (C, S, or P) for the tax
classification of the LLC, unless it is a disregarded entity. A disregarded entity should instead check the appropriate
box for the tax classification of its owner.

Exemption from Foreign Account Tax
Compliance Act (FATCA) reporting
code (if any)

Other (see instructions)
3b If on line 3a you checked “Partnership” or “Trust/estate,” or checked “LLC” and entered “P” as its tax classification,
and you are providing this form to a partnership, trust, or estate in which you have an ownership interest, check this
box if you have any foreign partners, owners, or beneficiaries. See instructions
. . . . . . . . .
5

Address (number, street, and apt. or suite no.). See instructions.

6

City, state, and ZIP code

7

List account number(s) here (optional)

Part I

Requester’s name and address (optional)

Taxpayer Identification Number (TIN)

Enter your TIN in the appropriate box. The TIN provided must match the name given on line
1 to avoid backup withholding. For individuals, this is generally your social security number
(SSN). Do not enter the employer identification number (EIN) of a disregarded entity. For a
resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For
other entities, it is your EIN. If you do not have a number, see How to get a TIN, later.

Social security number

–

–

or
Employer identification number

Note: If the account is in more than one name, see the instructions for line 1. See also
What Name and Number To Give the Requester for guidelines on whose number to enter.

Part II

(Applies to accounts maintained
outside the United States.)

–

Certification

Under penalties of perjury, I certify that:
1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and
2. I am not subject to backup withholding because (a) I am exempt from backup withholding, or (b) I have not been notified by the
Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c)
the IRS has notified me that I am no longer subject to backup withholding; and
3. I am a U.S. citizen or other U.S. person (defined below); and
4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct; or
5.
I am exempt from information reporting as a U.S. digital asset broker within the meaning of Regulations section 1.6045-1(g)(4)(i)
(A)(1) (other than a registered investment adviser that is not otherwise an exempt recipient under Regulations section 1.6045-1(c)(3)
(i)(B)(1) through (11)). I claim exempt status under Regulations section 1.6045-1(c)(3)(i)(B)(12).
Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to
backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2
does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an
individual retirement arrangement (IRA), and, generally, payments other than interest and dividends, you are not required to sign the
certification, but you must provide your correct TIN. See the instructions for Part II, later.

Sign
Here

Signature of
U.S. person

Date
Cat. No. 10231X

/

/

Form W-9 (Rev. 6-2026) Created 5/1/26

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Before you begin. For guidance related to the purpose of Form W-9, see Purpose of Form, on page 2.

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Form W-9 (Rev. 6-2026)

General Instructions
Section references are to the Internal Revenue Code unless
otherwise noted.
Future developments. For the latest information about
developments related to Form W-9 and its instructions, such as
legislation enacted after they were published, go to www.irs.gov/
FormW9.

What’s New

Purpose of Form
An individual or entity (Form W-9 requester) who is required to file
an information return with the IRS is giving you this form because
they must obtain your correct taxpayer identification number (TIN),
which may be your social security number (SSN), individual
taxpayer identification number (ITIN), adoption taxpayer
identification number (ATIN), or employer identification number
(EIN), to report on an information return the amount paid to you, or
other amount reportable on an information return. Examples of
information returns include, but are not limited to, the following.
• Form 1099-INT (interest earned or paid).
• Form 1099-DIV (dividends, including those from stocks or mutual funds).
• Form 1099-DA (digital assets).
• Form 1099-MISC (various types of income, prizes, awards, or
gross proceeds).
• Form 1099-NEC (nonemployee compensation).
• Form 1099-B (stock or mutual fund sales and certain other
transactions by brokers).
• Form 1099-S (proceeds from real estate transactions).
• Form 1099-K (merchant card and third-party network transactions).
• Form 1098 (home mortgage interest), 1098-E (student loan
interest), and 1098-T (tuition).
• Form 1099-C (canceled debt).
• Form 1099-A (acquisition or abandonment of secured property).
Use Form W-9 only if you are a U.S. person (including a resident
alien), to provide your correct TIN.
Caution: If you don’t return Form W-9 to the requester with a TIN,
you might be subject to backup withholding. See What is backup
withholding, later.
By signing the filled-out form, you:

Definition of a U.S. person. For federal tax purposes, you are
considered a U.S. person if you are:
• An individual who is a U.S. citizen or U.S. resident alien;
• A partnership, corporation, company, or association created or
organized in the United States or under the laws of the United
States;
• An estate (other than a foreign estate); or
• A domestic trust (as defined in Regulations section 301.7701-7).
Establishing U.S. status for purposes of chapter 3 and chapter 4
withholding. Payments made to foreign persons, including certain
distributions, allocations of income, or transfers of sales proceeds,
may be subject to withholding under chapter 3 or chapter 4 of the
Code (sections 1441–1474). Under those rules, if a Form W-9 or
other certification of nonforeign status has not been received, a
withholding agent, transferee, or partnership (payor) generally
applies presumption rules that may require the payor to withhold
applicable tax from the recipient, owner, transferor, or partner
(payee). See Pub. 515, Withholding of Tax on Nonresident Aliens
and Foreign Entities.
The following persons must provide Form W-9 to the payor for
purposes of establishing its nonforeign status.
• In the case of a disregarded entity with a U.S. owner, the U.S.
owner of the disregarded entity and not the disregarded entity.
• In the case of a grantor trust with a U.S. grantor or other U.S.
owner, generally, the U.S. grantor or other U.S. owner of the grantor
trust and not the grantor trust.
• In the case of a U.S. trust (other than a grantor trust), the U.S.
trust and not the beneficiaries of the trust.
See Pub. 515 for more information on providing a Form W-9 or a
certification of nonforeign status to avoid withholding.
Foreign person. If you are a foreign person or the U.S. branch of a
foreign bank that has elected to be treated as a U.S. person (under
Regulations section 1.1441-1(b)(2)(iv) or other applicable section for
chapter 3 or 4 purposes), do not use Form W-9. Instead, use the
appropriate Form W-8 or Form 8233 (see Pub. 515). If you are a
qualified foreign pension fund under Regulations section 1.897(l)-1(d),
or a partnership that is wholly owned by qualified foreign pension
funds, that is treated as a nonforeign person for purposes of section
1445 withholding, do not use Form W-9. Instead, use Form W-8EXP (or
other certification of nonforeign status).
Nonresident alien who becomes a resident alien. Generally, only
a nonresident alien individual may use the terms of a tax treaty to
reduce or eliminate U.S. tax on certain types of income. However,
most tax treaties contain a provision known as a saving clause.
Exceptions specified in the saving clause may permit an exemption
from tax to continue for certain types of income even after the
payee has otherwise become a U.S. resident alien for tax purposes.

2. Certify that you are not subject to backup withholding; or

If you are a U.S. resident alien who is relying on an exception
contained in the saving clause of a tax treaty to claim an exemption
from U.S. tax on certain types of income, you must attach a
statement to Form W-9 that specifies the following five items.

3. Claim exemption from backup withholding if you are a U.S.
exempt payee; and

1. The treaty country. Generally, this must be the same treaty
under which you claimed exemption from tax as a nonresident alien.

1. Certify that the TIN you are giving is correct (or you are waiting
for a number to be issued);

4. Certify to your nonforeign status for purposes of withholding
under chapter 3 or 4 of the Code (if applicable); and
5. Certify that FATCA code(s) entered on this form (if any)
indicating that you are exempt from the FATCA reporting is correct.
See What Is FATCA Reporting, later, for further information; or
6. Claim exemption from information reporting if you checked the
box that you are a U.S. digital assets broker as described in
Regulations section 1.6045-1(g)(4)(i)(A)(1).
You may not claim this exemption if the U.S. digital asset broker is
an investment adviser that is not otherwise an exempt recipient
under Regulations section 1.6045-1(c)(3)(i)(B)(1) through (11).

2. The treaty article addressing the income.
3. The article number (or location) in the tax treaty that contains
the saving clause and its exceptions.
4. The type and amount of income that qualifies for the exemption
from tax.
5. Sufficient facts to justify the exemption from tax under the
terms of the treaty article.

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DRAFT — DO NOT FILE

New category of exempt recipient for sales of digital assets
(DA). Part II (Certification) adds a checkbox to facilitate a broker
obtaining certification from another broker that the other broker is a
U.S. digital asset broker within the meaning of Regulations section
1.6045-1(g)(4)(i)(A)(1) (other than a registered investment adviser that
is not otherwise an exempt recipient under Regulations section
1.6045-1(c)(3)(i)(B)(1) through (11)) that is an exempt recipient under
Regulations section 1.6045-1(c)(3)(i)(B)(12). See Notice 2024-56.

Note: If you are a U.S. person and a requester gives you a form
other than Form W-9 to request your TIN, you must use the
requester’s form if it is substantially similar to this Form W-9.

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Form W-9 (Rev. 6-2026)

Penalties
Failure to furnish TIN. If you fail to furnish your correct TIN to a
requester, you are subject to a penalty of $50 for each such failure
unless your failure is due to reasonable cause and not to willful
neglect.
Civil penalty for false information with respect to withholding. If
you make a false statement with no reasonable basis that results in
no backup withholding, you are subject to a $500 penalty.
Criminal penalty for falsifying information. Willfully falsifying
certifications or affirmations may subject you to criminal penalties
including fines and/or imprisonment.

If you are a nonresident alien or a foreign entity, give the
requester the appropriate completed Form W-8 or Form 8233.

Misuse of TINs. If the requester discloses or uses TINs in violation
of federal law, the requester may be subject to civil and criminal
penalties.

Backup Withholding

Specific Instructions

What is backup withholding? Persons making certain payments to
you must under certain conditions withhold and pay to the IRS 24%
of such payments. This is called backup withholding. Payments that
may be subject to backup withholding include, but are not limited
to, interest, tax-exempt interest, dividends, broker and barter
exchange transactions, rents, royalties, nonemployee pay,
payments made in settlement of payment card and third-party
network transactions, and certain payments from fishing boat
operators. Real estate transactions are not subject to backup
withholding.

Line 1

You will not be subject to backup withholding on payments you
receive if you give the requester your correct TIN, make the proper
certifications, and report all your taxable interest and dividends on
your tax return.

• Individual. Generally, enter the name shown on your tax return. If
you have changed your last name without informing the Social
Security Administration (SSA) of the name change, enter your first
name, the last name as shown on your social security card, and
your new last name.

Payments you receive will be subject to backup withholding if:
1. You do not furnish your TIN to the requester;
2. You do not certify your TIN when required (see the instructions
for Part II for details);
3. The IRS tells the requester that you furnished an incorrect TIN;
4. The IRS tells you that you are subject to backup withholding
because you did not report all your interest and dividends on your
tax return (for reportable interest and dividends only); or
5. You do not certify to the requester that you are not subject to
backup withholding, as described in item 4 under “By signing the
filled-out form” above (for reportable interest and dividend accounts
opened after 1983 only).
Certain payees and payments are exempt from backup
withholding. See Exempt payee code, later, and the separate
Instructions for the Requester of Form W-9 for more information.
See also Establishing U.S. status for purposes of chapter 3 and
chapter 4 withholding, earlier.

What Is FATCA Reporting?
The Foreign Account Tax Compliance Act (FATCA) requires a
participating foreign financial institution to report all U.S. account
holders that are specified U.S. persons. Certain payees are exempt
from FATCA reporting. See Exemption from FATCA reporting code,
later, and the Instructions for the Requester of Form W-9 for more
information.

Updating Your Information
You must provide updated information to any person to whom you
claimed to be an exempt payee if you are no longer an exempt
payee and anticipate receiving reportable payments in the future
from this person. For example, you may need to provide updated
information if you are a C corporation that elects to be an
S corporation, or if you are no longer tax exempt. In addition, you
must furnish a new Form W-9 if the name or TIN changes for the
account, for example, if the grantor of a grantor trust dies.

You must enter one of the following on this line; do not leave this
line blank. The name should match the name on your tax return.
If this Form W-9 is for a joint account (other than an account
maintained by a foreign financial institution (FFI)), list first, and then
circle, the name of the person or entity whose number you entered
in Part I of Form W-9. If you are providing Form W-9 to an FFI to
document a joint account, each holder of the account that is a U.S.
person must provide a Form W-9.

Note for ITIN applicant: Enter your individual name as it was
entered on your Form W-7 application, line 1a. This should also be
the same as the name you entered on the Form 1040 you filed with
your application.
• Sole proprietor. Enter your individual name as shown on your
Form 1040 on line 1. Enter your business, trade, or “doing business
as” (DBA) name on line 2.
• Partnership, C corporation, S corporation, or LLC, other than
a disregarded entity. Enter the entity’s name as shown on the
entity’s tax return on line 1 and any business, trade, or DBA name
on line 2.
• Other entities. Enter your name as shown on required U.S.
federal tax documents on line 1. This name should match the name
shown on the charter or other legal document creating the entity.
Enter any business, trade, or DBA name on line 2.
• Disregarded entity. In general, a business entity that has a single
owner, including an LLC, and is not a corporation is disregarded as
an entity separate from its owner (a disregarded entity). See
Regulations section 301.7701-2(c)(2). A disregarded entity should
check the appropriate box for the tax classification of its owner.
Enter the owner’s name on line 1. The name of the owner entered on
line 1 should never be a disregarded entity. The name on line 1
should be the name shown on the income tax return on which the
income should be reported. For example, if a foreign LLC that is
treated as a disregarded entity for U.S. federal tax purposes has a
single owner that is a U.S. person, the U.S. owner’s name is required
to be provided on line 1. If the direct owner of the entity is also a
disregarded entity, enter the first owner that is not disregarded for
federal tax purposes. Enter the disregarded entity’s name on line 2.
If the owner of the disregarded entity is a foreign person, the owner
must complete an appropriate Form W-8 instead of a Form W-9.
This is the case even if the foreign person has a U.S. TIN.

Line 2
If you have a business name, trade name, DBA name, or
disregarded entity name, enter it on line 2.

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DRAFT — DO NOT FILE

Example. Article 20 of the U.S.-China income tax treaty allows an
exemption from tax for scholarship income received by a Chinese
student temporarily present in the United States. Under U.S. law,
this student will become a resident alien for tax purposes if their
stay in the United States exceeds 5 calendar years. However,
paragraph 2 of the first Protocol to the U.S.-China treaty (dated
April 30, 1984) allows the provisions of Article 20 to continue to
apply even after the Chinese student becomes a resident alien of
the United States. A Chinese student who qualifies for this
exception (under paragraph 2 of the first Protocol) and is relying on
this exception to claim an exemption from tax on their scholarship
or fellowship income would attach to Form W-9 a statement that
includes the information described above to support that
exemption.

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Form W-9 (Rev. 6-2026)

Line 3a

7—A futures commission merchant registered with the Commodity
Futures Trading Commission.

IF the entity/individual on line 1
is a(n)...

THEN check the box for...

• Corporation
• Individual or
• Sole proprietorship

Corporation.
Individual/sole proprietor.

9—An entity registered at all times during the tax year under the
Investment Company Act of 1940.

• LLC classified as a partnership
for U.S. federal tax purposes or
• LLC that has filed Form 8832
or 2553 electing to be taxed as a
corporation
Note: The entity on line 1 should
never be a disregarded entity.

Limited liability company and
enter the appropriate tax
classification:
P = Partnership,
C = C corporation, or
S = S corporation.

11—A financial institution as defined under section 581.

• Partnership
• Trust/estate

Partnership.
Trust/estate.

Line 3b
Check this box if you are a partnership (including an LLC classified
as a partnership for U.S. federal tax purposes), trust, or estate that
has any foreign partners, owners, or beneficiaries, and you are
providing this form to a partnership, trust, or estate, in which you
have an ownership interest. You must check the box on line 3b if
you receive a Form W-8 (or documentary evidence) from any
partner, owner, or beneficiary establishing foreign status or if you
receive a Form W-9 from any partner, owner, or beneficiary that has
checked the box on line 3b.

8—A real estate investment trust.

10—A common trust fund operated by a bank under section 584(a).
12—A middleman known in the investment community as a
nominee or custodian.
13—A trust exempt from tax under section 664 or described in
section 4947.
14—A U.S. digital asset broker (other than a registered investment
adviser that is not otherwise an exempt recipient under Regulations
section 1.6045-1(c)(3)(i)(B)(1) through (11)) that is an exempt
recipient under Regulations section 1.6045-1(c)(3)(i)(B)(12).
The following chart shows types of payments that may be exempt
from backup withholding. The chart applies to the exempt payees
listed above, 1 through 14.
IF the payment is for...

THEN the payment is exempt
for...

• Interest and dividend payments

All exempt payees except
for 7.

• Broker transactions

Exempt payees 1 through 4 and 6
through 11 and all C corporations.
S corporations must not enter an
exempt payee code because they
are exempt only for sales of
noncovered securities acquired
prior to 2012.

If you are required to complete line 3b but fail to do so, you may
not receive the information necessary to file a correct information
return with the IRS or furnish a correct payee statement to your
partners or beneficiaries. See, for example, sections 6698, 6722,
and 6724 for penalties that may apply.

• Barter exchange transactions
and patronage dividends

Exempt payees 1 through 4.

• Payments over $2,000 required
to be reported and direct sales
over $5,0001

Generally, exempt payees
1 through 5.2

Line 4 Exemptions

• Payments made in settlement of Exempt payees 1 through 4.
payment card or third-party
network transactions

Note: A partnership that provides a Form W-9 and checks box 3b
may be required to complete Schedules K-2 and K-3 (Form 1065).
For more information, see the Partnership Instructions for
Schedules K-2 and K-3 (Form 1065).

If you are exempt from backup withholding and/or FATCA reporting,
enter in the appropriate space on line 4 any code(s) that may apply
to you.
Exempt payee code.
• Generally, individuals (including sole proprietors) are not exempt
from backup withholding.
• Except as provided below, corporations are exempt from backup
withholding for certain payments, including interest and dividends.

1 See Form 1099-MISC, Miscellaneous Information, and its instructions.
2 However, the following payments made to a corporation and

reportable on Form 1099-MISC are not exempt from backup
withholding: medical and health care payments, attorneys’ fees, gross
proceeds paid to an attorney reportable under section 6045(f), and
payments for services paid by a federal executive agency.

The following codes identify payees that are exempt from backup
withholding. Enter the appropriate code in the space on line 4.

Exemption from FATCA reporting code. The following codes
identify payees that are exempt from reporting under FATCA. These
codes apply to persons submitting this form for accounts
maintained outside of the United States by certain foreign financial
institutions. Therefore, if you are only submitting this form for an
account you hold in the United States, you may leave this field
blank. Consult with the person requesting this form if you are
uncertain if the financial institution is subject to these requirements.
A requester may indicate that a code is not required by providing
you with a Form W-9 with “Not Applicable” (or any similar
indication) entered on the line for a FATCA exemption code.

1—An organization exempt from tax under section 501(a), any IRA,
or a custodial account under section 403(b)(7) if the account
satisfies the requirements of section 401(f)(2).

A—An organization exempt from tax under section 501(a) or any
individual retirement plan as defined in section 7701(a)(37).
B—The United States or any of its agencies or instrumentalities.

2—The United States or any of its agencies or instrumentalities.

C—A state, the District of Columbia, a U.S. commonwealth or
territory, or any of their political subdivisions or instrumentalities.

• Corporations are not exempt from backup withholding for
payments made in settlement of payment card or third-party
network transactions.
• Corporations are not exempt from backup withholding with
respect to attorneys’ fees or gross proceeds paid to attorneys, and
corporations that provide medical or health care services are not
exempt with respect to payments reportable on Form 1099-MISC.

3—A state, the District of Columbia, a U.S. commonwealth or
territory, or any of their political subdivisions or instrumentalities.
4—A foreign government or any of its political subdivisions,
agencies, or instrumentalities.
5—A corporation.

D—A corporation the stock of which is regularly traded on one or
more established securities markets, as described in Regulations
section 1.1472-1(c)(1)(i).
E—A corporation that is a member of the same expanded affiliated
group as a corporation described in Regulations section 1.1472-1(c)(1)(i).

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Check the appropriate box on line 3a for the U.S. federal tax
classification of the entity/individual whose name is entered on line
1. Check only one box on line 3a.

6—A dealer in securities or commodities required to register in the
United States, the District of Columbia, or a U.S. commonwealth or
territory.

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Form W-9 (Rev. 6-2026)

F—A dealer in securities, commodities, or derivative financial
instruments (including notional principal contracts, futures,
forwards, and options) that is registered as such under the laws of
the United States or any state.
G—A real estate investment trust.
H—A regulated investment company as defined in section 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.
K—A broker.
L—A trust exempt from tax under section 664 or described in
section 4947(a)(1).

Note: You may wish to consult with the financial institution
requesting this form to determine whether the FATCA code and/or
exempt payee code should be completed.

Line 5
Enter your address (number, street, and apartment or suite number).
This is where the requester of this Form W-9 will mail your
information returns. If this address differs from the one the
requester already has on file, enter “NEW” at the top. If a new
address is provided, there is still a chance the old address will be
used until the payor changes your address in their records.

Line 6
Enter your city, state, and ZIP code.

Part I. Taxpayer Identification Number (TIN)
Enter your TIN in the appropriate box. If you are a resident alien
and you do not have, and are not eligible to get, an SSN, your TIN is
your IRS ITIN. Enter it in the entry space for the social security
number. If you do not have an ITIN, see How to get a TIN below.
If you are a sole proprietor and you have an EIN, you may enter
either your SSN or your EIN.
If you are a single-member LLC that is disregarded as an entity
separate from its owner, enter either the owner’s SSN or the
owner’s EIN (if the owner has one). (Do not enter the EIN of a
disregarded entity.) If the direct owner of the entity is also a
disregarded entity, enter the TIN (SSN or EIN) of the first owner that
is not disregarded for federal tax purposes. If the LLC is classified
as a corporation or partnership, enter the entity’s EIN.
Note: See What Name and Number To Give the Requester, later, for
further clarification of name and TIN combinations.
How to get a TIN. If you do not have a TIN, apply for one
immediately. To apply for an SSN, get Form SS-5, Application for a
Social Security Card, from your local SSA office or get this form
online at www.SSA.gov. You may also get this form by calling
800-772-1213. Use Form W-7, Application for IRS Individual
Taxpayer Identification Number, to apply for an ITIN, or Form SS-4,
Application for Employer Identification Number, to apply for an EIN.
You can apply for an EIN online by accessing the IRS website at
www.irs.gov/EIN. Go to www.irs.gov/Forms to view, download, or
print Form W-7 and/or Form SS-4. Or, you can go to www.irs.gov/
OrderForms to place an order and have Form W-7 and/or Form
SS-4 mailed to you within 15 business days.
If you are asked to complete Form W-9 but do not have a TIN,
apply for a TIN and enter “Applied For” in the space for the TIN,
sign and date the form, and give it to the requester. For interest and
dividend payments, and certain payments made with respect to
readily tradable instruments, you will generally have 60 days to get a
TIN and give it to the requester before you are subject to backup
withholding on payments. The 60-day rule does not apply to other
types of payments. You will be subject to backup withholding on all
such payments until you provide your TIN to the requester.
Note: Entering “Applied For” means that you have already applied
for a TIN or that you intend to apply for one soon. See also
Establishing U.S. status for purposes of chapter 3 and chapter 4

Caution: A disregarded U.S. entity that has a foreign owner must
use the appropriate Form W-8.

Part II. Certification
To establish to the withholding agent that you are a U.S. person, or
resident alien, sign Form W-9. You may be requested to sign by the
withholding agent even if item 1, 4, or 5 below indicates otherwise.
For a joint account, only the person whose TIN is shown in Part I
should sign (when required). In the case of a disregarded entity, the
person identified on line 1 must sign. Exempt payees, see Exempt
payee code, earlier.
Signature requirements. Complete the certification as indicated in
items 1 through 6 below.
1. Interest, dividend, and barter exchange accounts opened
before 1984 and broker accounts considered active during
1983. You must give your correct TIN, but you do not have to sign
the certification.
2. Interest, dividend, broker, and barter exchange accounts
opened after 1983 and broker accounts considered inactive
during 1983. You must sign the certification or backup withholding
will apply. If you are subject to backup withholding and you are
merely providing your correct TIN to the requester, you must cross
out item 2 in the certification before signing the form.
3. Real estate transactions. You must sign the certification. You
may cross out item 2 of the certification.
4. Other payments. You must give your correct TIN, but you do
not have to sign the certification unless you have been notified that
you have previously given an incorrect TIN. “Other payments” include
payments made in the course of the requester’s trade or business for
rents, royalties, goods (other than bills for merchandise), medical and
health care services (including payments to corporations), payments
to a nonemployee for services, payments made in settlement of
payment card and third-party network transactions, payments to
certain fishing boat crew members and fishermen, and gross
proceeds paid to attorneys (including payments to corporations).
5. Mortgage interest paid by you, acquisition or abandonment
of secured property, cancellation of debt, qualified tuition
program payments (under section 529), ABLE accounts (under
section 529A), IRA, Coverdell ESA, Archer MSA or HSA
contributions or distributions, and pension distributions. You must
give your correct TIN, but you do not have to sign the certification.
6. For digital asset sales effected on or after January 1, 2025, a
U.S. digital asset broker claiming exemption from information
reporting must sign. See Notice 2024-56.

What Name and Number To Give the Requester
For this type of account:

Give name and SSN of:

1. Individual

The individual

2. Two or more individuals (joint
account) other than an account
maintained by an FFI

The actual owner of the account
or, if combined funds, the first
individual on the account1

3. Two or more U.S. persons (joint
account maintained by an FFI)

Each holder of the account

4. Custodial account of a minor
(Uniform Gift to Minors Act)

The minor2

5. a. The usual revocable savings
trust (grantor is also trustee)

The grantor-trustee1

b. So-called trust account that is
not a legal or valid trust under
state law

The actual owner1

6. Sole proprietorship or disregarded
entity owned by an individual

The owner3

7. Grantor trust filing under Optional
Filing Method 1 (see Regulations
section 1.671-4(b)(2)(i)(A))**

The grantor*

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

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

withholding, earlier, for when you may instead be subject to
withholding under chapter 3 or 4 of the Code.

TREASURY/IRS AND OMB USE ONLY DRAFT
Page 6

Form W-9 (Rev. 6-2026)

8. Disregarded entity not owned by
an individual

The owner

9. A valid trust, estate, or pension
trust

Legal entity4

If your tax records are not currently affected by identity theft but
you think you are at risk due to a lost or stolen purse or wallet,
questionable credit card activity, or a questionable credit report,
contact the IRS Identity Theft Hotline at 800-908-4490 or submit
Form 14039.

10. Corporation or LLC electing
corporate status on Form 8832
or Form 2553

The corporation

For more information, see Pub. 5027, Identity Theft Information
for Taxpayers.

11. Association, club, religious,
charitable, educational, or other
tax-exempt organization

The organization

12. Partnership or multi-member LLC

The partnership

13. A broker or registered nominee

The broker or nominee

14. Account with the Department of
Agriculture in the name of a
public entity (such as a state or
local government, school district,
or prison) that receives
agricultural program payments

The public entity

15. Grantor trust filing Form 1041
or under the Optional Filing
Method 2, requiring Form 1099
(see Regulations section
1.671-4(b)(2)(i)(B))**

The trust

Give name and EIN of:

1

List first and circle the name of the person whose number you furnish.
If only one person on a joint account has an SSN, that person’s number
must be furnished.
2

Circle the minor’s name and furnish the minor’s SSN.
You must show your individual name on line 1, and enter your business
or DBA name, if any, on line 2. If you are a sole proprietor, you may
furnish either your SSN or your EIN (if you have one). If you are an
individual that owns a disregarded entity, you must furnish either your
SSN or your EIN (if you have one), but you may not enter the
disregarded entity’s EIN.
3

4
List first and circle the name of the trust, estate, or pension trust. (Do
not furnish the TIN of the personal representative or trustee unless the
legal entity itself is not designated in the account title.)
* Note: The grantor must also provide a Form W-9 to the trustee of the
trust.
** For more information on optional filing methods for grantor trusts, see
the Instructions for Form 1041.

Note: If no name is circled when more than one name is listed, the
number will be considered to be that of the first name listed.

Secure Your Tax Records From Identity Theft
Identity theft occurs when someone uses your personal information,
such as your name, SSN, or other identifying information, without
your permission to commit fraud or other crimes. An identity thief
may use your SSN to get a job or may file a tax return using your
SSN to receive a refund.
To reduce your risk:
• Protect your SSN,
• Ensure your employer is protecting your SSN, and
• Be careful when choosing a tax return preparer.
If your tax records are affected by identity theft and you receive a
notice from the IRS, respond right away to the name and phone
number printed on the IRS notice or letter.

Victims of identity theft who are experiencing economic harm or a
systemic problem, or are seeking help in resolving tax problems that
have not been resolved through normal channels, may be eligible
for Taxpayer Advocate Service (TAS) assistance. You can reach
TAS by calling the TAS toll-free case intake line at 877-777-4778 or
TTY/TDD 800-829-4059.
Protect yourself from suspicious emails or phishing schemes.
Phishing is the creation and use of email and websites designed to
mimic legitimate business emails and websites. The most common
act is sending an email to a user falsely claiming to be an
established legitimate enterprise in an attempt to scam the user into
surrendering private information that will be used for identity theft.
The IRS does not initiate contact with taxpayers via emails. Also,
the IRS does not request personal detailed information through
email or ask taxpayers for the PINs, passwords, or similar secret
access information for their credit card, bank, or other financial
accounts.
If you receive an unsolicited email claiming to be from the IRS,
forward this message to [email protected]. You may also report
misuse of the IRS name, logo, or other IRS property to the Treasury
Inspector General for Tax Administration (TIGTA) at 800-366-4484.
You can forward suspicious emails to the Federal Trade
Commission at [email protected] or report them at www.ftc.gov/
complaint. You can contact the FTC at www.ftc.gov/idtheft or 877IDTHEFT (877-438-4338). If you have been the victim of identity
theft, see www.IdentityTheft.gov and Pub. 5027.
Go to www.irs.gov/IdentityTheft to learn more about identity theft
and how to reduce your risk.

Privacy Act Notice
Section 6109 of the Internal Revenue Code requires you to provide
your correct TIN to persons (including federal agencies) who are
required to file information returns with the IRS to report interest,
dividends, or certain other income paid to you; mortgage interest
you paid; the acquisition or abandonment of secured property; the
cancellation of debt; or contributions you made to an IRA, Archer
MSA, or HSA. The person collecting this form uses the information
on the form to file information returns with the IRS, reporting the
above information. Routine uses of this information include giving it
to the Department of Justice for civil and criminal litigation and to
cities, states, the District of Columbia, and U.S. commonwealths
and territories for use in administering their laws. The information
may also be disclosed to other countries under a treaty, to federal
and state agencies to enforce civil and criminal laws, or to federal
law enforcement and intelligence agencies to combat terrorism. You
must provide your TIN whether or not you are required to file a tax
return. Under section 3406, payors must generally withhold a
percentage of taxable interest, dividends, and certain other
payments to a payee who does not give a TIN to the payor. Certain
penalties may also apply for providing false or fraudulent
information.

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

For this type of account: