Version A, Cycle 26
Fillable Fields: Font size=9 pt; Color=Black听听
Form听 W-9
(Rev. March 2024)
Go to听www.irs.gov/FormW9听for instructions and the latest information.
Before you begin. For guidance related to the purpose of Form W-9, see听Purpose of Form, below.
Print or type.
See听Specific Instructions听on page 3.
1听听听 Name of entity/individual. An entry is required. (For a sole proprietor or disregarded entity, enter the owner鈥檚 name on line 1, and enter the business/disregarded entity鈥檚 name on line 2.)
2听听听 Business name/disregarded entity name, if different from above.
3a听 Check the appropriate box for federal tax classification of the entity/individual whose name is entered on line 1. Check only听one of the following seven boxes.听
LLC. Enter the tax classification (C = C corporation, S = S corporation, P = Partnership) 听 听 听 听 听
Note: Check the 鈥淟LC鈥 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.
3b听If on line 3a you checked 鈥淧artnership鈥 or 鈥淭rust/estate,鈥 or checked 鈥淟LC鈥 and entered 鈥淧鈥 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 听 听 听 听 听
4听 Exemptions (codes apply only to certain entities, not individuals;
see instructions on page 3):
Exemption from Foreign Account Tax Compliance Act (FATCA) reporting听
(Applies to accounts maintained outside the United States.)
5听听听 Address (number, street, and apt. or suite no.). See instructions.
6听听听 City, state, and ZIP code
7听听听 List account number(s) here (optional)
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). However, for a resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other entities, it is your employer identification number (EIN). If you do not have a number, see听How to get a TIN,听later.
Note:听If the account is in more than one name, see the instructions for line 1. See also听What Name and Number To Give the Requester听for guidelines on whose number to enter.
Employer identification number听
Certification instructions.听You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup听withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply.听For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement听arrangement (IRA), and, generally, payments other than interest and dividends, you are not required to sign the certification, but you must听provide your correct TIN. See the instructions for Part II, later.
Signature of听{{Sig_es_:signer1:signature}}
U.S. person
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听www.irs.gov/FormW9.
Form听W-9 (Rev. 3-2024)
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鈥 Form 1099-INT (interest earned or paid).
鈥 Form 1099-NEC (nonemployee compensation).
鈥 Form 1099-K (merchant card and third-party network transactions).
鈥 Form 1098 (home mortgage interest), 1098-E (student loan interest), and 1098-T (tuition).
鈥 Form 1099-C (canceled debt).
鈥 Form 1099-A (acquisition or abandonment of secured property).
Caution: If you don鈥檛 return Form W-9 to the requester with a TIN, you might be subject to backup withholding. See听What is backup withholding, later.
By signing the filled-out form, you:听
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.
Note:听If you are a U.S. person and a requester gives you a form other than Form W-9 to听request your TIN, you must use the requester鈥檚 form if it is听substantially similar to this Form W-9.
Definition of a U.S. person.听For federal tax purposes, you are听considered a U.S. person if you are:
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鈥1474). Under those rules, if a Form W-9 or other certification of non-foreign 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.
Foreign person.听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听W-9. Instead, use the appropriate Form W-8 or Form 8233 (see Pub.听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 non-foreign person for purposes of section 1445 withholding, do not use Form W-9. Instead, use Form W-8EXP (or other certification of non-foreign status).
Nonresident alien who becomes a resident alien.听Generally,听only a nonresident alien individual may use the terms of a tax听treaty to reduce or eliminate U.S. tax on certain types of income.听However, most tax treaties contain a provision known as a听saving clause. Exceptions specified in the saving clause may听permit an exemption from tax to continue for certain types of听income even after the payee has otherwise become a U.S.听resident alien for tax purposes.
Example.听Article 20 of the U.S.-China income tax treaty allows听an exemption from tax for scholarship income received by a听Chinese student temporarily present in the United States. Under听U.S. law, this student will become a resident alien for tax听purposes if their stay in the United States exceeds 5听calendar years. However, paragraph 2 of the first Protocol to the听U.S.-China treaty (dated April 30, 1984) allows the provisions of听Article 20 to continue to apply even after the Chinese student听becomes a resident alien of the United States. A Chinese听student who qualifies for this exception (under paragraph 2 of听the first Protocol) and is relying on this exception to claim an听exemption from tax on their scholarship or fellowship听income would attach to Form W-9 a statement that includes the听information described above to support that exemption.
What is backup withholding?听Persons making certain payments听to you must under certain conditions withhold and pay to the听IRS 24% of such payments. This is called 鈥渂ackup withholding.鈥听Payments that may be subject to backup withholding include, but are not limited to,听interest, tax-exempt interest, dividends, broker and barter听exchange transactions, rents, royalties, nonemployee pay, payments made in settlement of payment card and third-party network transactions, and听certain payments from fishing boat operators. Real estate听transactions are not subject to backup withholding.
Payments you receive will be subject to backup withholding if:听
1. You do not furnish your TIN to the requester;
5. You do not certify to the requester that you are not subject to backup withholding, as described in item 4 under听鈥By signing the filled-out form鈥 above (for reportable interest and dividend accounts opened after 1983 only).
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Certain payees and payments are exempt from backup withholding. See听Exempt payee code, later, and the separate Instructions for the Requester of Form W-9 for more information.
See also听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听Exemption from FATCA reporting code, later, and the Instructions for the Requester of Form W-9 for more information.
Failure to furnish TIN.听If you fail to furnish your correct TIN to a听requester, you are subject to a penalty of $50 for each such听failure unless your failure is due to reasonable cause and not to听willful neglect.
Civil penalty for false information with respect to withholding.听If you make a false statement with no reasonable听basis that results in no backup withholding, you are subject to a听$500 penalty.
Criminal penalty for falsifying information.听Willfully falsifying听certifications or affirmations may subject you to criminal听penalties including fines and/or imprisonment.
Misuse of TINs.听If the requester discloses or uses TINs in听violation of federal law, the requester may be subject to civil and听criminal penalties.
You must enter one of the following on this line;听do not leave this line blank.听The name should match the name on your tax return.
鈥听Individual.听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.听
Note for ITIN applicant:听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.
鈥听Sole proprietor.听Enter your individual name as shown on your Form 1040 on line 1. Enter your听business, trade, or 鈥渄oing business as鈥 (DBA) name on line 2.
鈥听Partnership, C corporation, S corporation, or LLC, other than a disregarded entity. Enter the entity鈥檚 name as shown on the entity鈥檚 tax return on line 1 and any business, trade, or DBA name on line 2.
鈥听Other entities.听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.
鈥听Disregarded entity.听In general, a business entity that has a single owner, including an LLC, and is not a corporation, is听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鈥檚 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鈥檚 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鈥檚 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.听 This is the case even if the foreign person has a U.S. TIN.听
鈥听 Individual or
鈥听 Sole proprietorship
Limited liability company and
enter the appropriate tax classification:听
P = Partnership,
C = C corporation, or
S = S corporation.
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).
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鈥听 Interest and dividend payments
鈥听 Broker transactions
鈥听 Barter exchange transactions and patronage dividends
鈥听 Payments over $600 required to be reported and direct sales over $5,0001
Generally, exempt payees
1 through 5.2
鈥听 Payments made in settlement of payment card or third-party
network transactions
1听See Form 1099-MISC, Miscellaneous Information, and its instructions.
2听However, the following payments made to a corporation and听
reportable on Form 1099-MISC are not exempt from backup withholding: medical and health care payments, attorneys鈥 fees, gross proceeds paid to an attorney reportable under section 6045(f), and payments for services paid by a federal executive agency.
Exemption from FATCA reporting code.听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 鈥淣ot Applicable鈥 (or any similar indication) entered on the line for a FATCA exemption code.
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.
Enter your TIN in the appropriate box.听If you are a resident听alien and you do not have, and are not eligible to get, an SSN,听your TIN is your IRS ITIN. Enter it in the entry space for the Social security number. If you do not听have an ITIN, see听How to get a TIN听below.
Note:听See听What Name and Number To Give the Requester, later, for further clarification of name听and TIN combinations.
How to get a TIN.听If you do not have a TIN, apply for one听immediately. To apply for an SSN, get Form SS-5, Application听for a Social Security Card, from your local SSA office or get this form online at听www.SSA.gov. You听may also get this form by calling 800-772-1213. Use Form听W-7, Application for IRS Individual Taxpayer Identification听Number, to apply for an ITIN, or Form SS-4, Application for听Employer Identification Number, to apply for an EIN. You can听apply for an EIN online by accessing the IRS website at听www.irs.gov/EIN. Go to听www.irs.gov/Forms听to view, download, or print Form W-7 and/or Form SS-4. Or, you can go to听www.irs.gov/OrderForms听to place an order and have Form W-7 and/or Form SS-4 mailed to you within 15 business days.
Note:听Entering 鈥淎pplied For鈥 means that you have already听applied for a TIN or that you intend to apply for one soon. See also听Establishing U.S. status for purposes of chapter 3 and chapter 4 withholding, earlier, for when you may instead be subject to withholding under chapter 3 or 4 of the Code.
Caution:听A disregarded U.S. entity that has a foreign owner听must use the appropriate Form W-8.
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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听Exempt听payee code, earlier.
Signature requirements.听Complete the certification as indicated听in items 1 through 5 below.
1. Interest, dividend, and barter exchange accounts opened before 1984 and broker accounts considered active during 1983.听You must give your correct TIN, but you do not听have to sign the certification.
2. Interest, dividend, broker, and barter exchange accounts opened after 1983 and broker accounts considered inactive during 1983.听You must sign the certification or backup听withholding will apply. If you are subject to backup withholding听and you are merely providing your correct TIN to the requester,听you must cross out item 2 in the certification before signing the听form.
3. Real estate transactions.听You must sign the certification.听You may cross out item 2 of the certification.
4. Other payments.听You must give your correct TIN, but you听do not have to sign the certification unless you have been听notified that you have previously given an incorrect TIN. 鈥淥ther听payments鈥 include payments made in the course of the听requester鈥檚 trade or business for rents, royalties, goods (other听than bills for merchandise), medical and health care services听(including payments to corporations), payments to a听nonemployee for services, payments made in settlement of payment card and third-party network transactions, payments to certain fishing boat crew听members and fishermen, and gross proceeds paid to attorneys听(including payments to corporations).听
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.听You must give your听correct TIN, but you do not have to sign the certification.
The actual owner of the account or, if combined funds, the first individual on the account1
4. Custodial account of a minor
(Uniform Gift to Minors Act)
The minor2
The grantor-trustee1
The actual owner1
The owner3
Legal entity4
1听List first and circle the name of the person whose number you furnish.听
If only one person on a joint account has an SSN, that person鈥檚 number must be furnished.
2听Circle the minor鈥檚 name and furnish the minor鈥檚 SSN.
3听You must show your individual name on line 1, and enter your business or DBA name, if any, on line 2. You may use either your SSN or EIN (if you have one), but the IRS encourages you to use your SSN.
4听List first and circle the name of the trust, estate, or pension trust. (Do听
not furnish the TIN of the personal representative or trustee unless the legal entity itself is not designated in the account title.)听
*听Note: The grantor must also provide a Form W-9 to the trustee of the trust.
**听For more information on optional filing methods for grantor trusts, see the Instructions for Form 1041.
Note:听If no name is circled when more than one name is listed,听the number will be considered to be that of the first name listed.
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Protect yourself from suspicious emails or phishing schemes.听 Phishing is the creation and use of email and听websites designed to mimic legitimate business emails and听websites. The most common act is sending an email to a user听falsely claiming to be an established legitimate enterprise in an听attempt to scam the user into surrendering private information听that will be used for identity theft.
If you receive an unsolicited email claiming to be from the IRS, forward this message to听phishing@irs.gov. 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听spam@uce.gov听or report them at听www.ftc.gov/complaint. You can contact the FTC at听www.ftc.gov/idtheft听or 877-IDTHEFT (877-438-4338).听 If you have been the victim of identity theft, see听www.IdentityTheft.gov and Pub. 5027.
Go to听www.irs.gov/IdentityTheft听to learn more about identity theft and how to reduce your risk.