Legal Forms, Documents and Contracts

Over 4550 free forms and legal documents. Find and download the one you need!

W-9 Tax Form

To get an EIN number, fill and submit the following form with the IRS after establishing an entity such as a limited liability company (LLC), a partnership or a corporation. You can either fill and submit the form or get the EIN number directly online.

Download

Extracted Text for Proper Search

Form W-9 (Rev. 12-2011)	Page 	2 	
The person who gives Form W-9 to the partnership for purposes of 
establishing its U.S. status and avoiding withholding on its allocable 
share of net income from the partnership conducting a trade or business \
in the United States is in the following cases:
• The U.S. owner of a disregarded entity and not the entity,
• The U.S. grantor or other owner of a grantor trust and not the trus\
t, 
and
• The U.S. trust (other than a grantor trust) and not the beneficia\
ries of 
the trust.
Foreign person. If you are a foreign person, do not use Form W-9. 
Instead, use the appropriate Form W-8 (see Publication 515, 
Withholding of Tax on Nonresident Aliens and Foreign Entities).
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.
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:
1. The treaty country. Generally, this must be the same treaty under 
which you claimed exemption from tax as a nonresident alien.
2. The treaty article addressing the income.
3. The article number (or location) in the tax treaty that contains th\
e 
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.
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 his or her 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 his or her scholarship or fellowship income would attach to Form 
W-9 a statement that includes the information described above to 
support that exemption.
If you are a nonresident alien or a foreign entity not subject to backup\
 
withholding, give the requester the appropriate completed Form W-8.
What is backup withholding? Persons making certain payments to you 
must under certain conditions withhold and pay to the IRS a percentage 
of such payments. This is called “backup withholding.”  Payments that 
may be subject to backup withholding include interest, tax-exempt 
interest, dividends, broker and barter exchange transactions, rents, 
royalties, nonemployee pay, and certain payments from fishing boat 
operators. Real estate transactions are not subject to backup 
withholding.
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 yo\
ur 
tax return.
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 Part II 
instructions on page 3 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 under 4 above (for reportable interest and dividend \
accounts opened after 1983 only). Certain payees and payments are exempt from backup withholding. 
See the instructions below and the separate Instructions for the 
Requester of Form W-9.
Also see Special rules for partnerships on page 1.	
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 no\
 
longer are 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.
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.
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.
Specific Instructions
Name
If you are an individual, you must generally enter the name shown on 
your income tax return. However, if you have changed your last name, 
for instance, due to marriage without informing the Social Security 
Administration of the name change, enter your first name, the last name \
shown on your social security card, and your new last name.
If the account is in joint names, list first, and then circle, the name \
of 
the person or entity whose number you entered in Part I of the form.
Sole proprietor. Enter your individual name as shown on your income 
tax return on the “Name” line. You may enter your business, trade, or 
“doing business as (DBA)” name on the “Business name/disregarded 
entity name” line.
Partnership, C Corporation, or S Corporation. Enter the entity's name 
on the “Name” line and any business, trade, or “doing business \
as 
(DBA) name” on the “Business name/disregarded entity name” li\
ne.
Disregarded entity. Enter the owner's name on the “Name” line. The 
name of the entity entered on the “Name” line should never be a 
disregarded entity. The name on the “Name” line must be the name 
shown on the income tax return on which the income will be reported. 
For example, if a foreign LLC that is treated as a disregarded entity fo\
r 
U.S. federal tax purposes has a domestic owner, the domestic owner's 
name is required to be provided on the “Name” line. If the direct \
owner 
of the entity is also a disregarded entity, enter the first owner that i\
s not 
disregarded for federal tax purposes. Enter the disregarded entity's 
name on the “Business name/disregarded entity name” line. If the o\
wner 
of the disregarded entity is a foreign person, you must complete an 
appropriate Form W-8. 
Note. Check the appropriate box for the federal tax classification of the 
person whose name is entered on the “Name” line (Individual/sole \
proprietor, Partnership, C Corporation, S Corporation, Trust/estate).
Limited Liability Company (LLC). If the person identified on the 
“Name” line is an LLC, check the “Limited liability company”\
 box only 
and enter the appropriate code for the tax classification in the space 
provided. If you are an LLC that is treated as a partnership for federal\
 
tax purposes, enter “P” for partnership. If you are an LLC that ha\
s filed a 
Form 8832 or a Form 2553 to be taxed as a corporation, enter “C” f\
or   
C corporation or “S” for S corporation. If you are an LLC that is \
disregarded as an entity separate from its owner under Regulation 
section 301.7701-3 (except for employment and excise tax), do not 
check the LLC box unless the owner of the LLC (required to be 
identified on the “Name” line) is another LLC that is not disrega\
rded for 
federal tax purposes. If the LLC is disregarded as an entity separate 
from its owner, enter the appropriate tax classification of the owner 
identified on the “Name” line.

Form W-9 (Rev. 12-2011)	Page 	3 	
Other entities. Enter your business name as shown on required federal 
tax documents on the “Name” line. This name should match the name \
shown on the charter or other legal document creating the entity. You 
may enter any business, trade, or DBA name on the “Business name/
disregarded entity name” line.
Exempt Payee 
If you are exempt from backup withholding, enter your name as 
described above and check the appropriate box for your status, then 
check the “Exempt payee” box in the line following the “Busines\
s name/
disregarded entity name,” sign and date the form.Generally, individuals (including sole proprietors) are not exempt fro\
m 
backup withholding. Corporations are exempt from backup withholding 
for certain payments, such as interest and dividends.
Note. If you are exempt from backup withholding, you should still 
complete this form to avoid possible erroneous backup withholding.
The following payees are exempt from backup withholding:
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 t\
he 
requirements of section 401(f)(2),
2. The United States or any of its agencies or instrumentalities,
3. A state, the District of Columbia, a possession of the United States,\
 
or any of their political subdivisions or instrumentalities,
4. A foreign government or any of its political subdivisions, agencies, \
or instrumentalities, or
5. An international organization or any of its agencies or 
instrumentalities.
Other payees that may be exempt from backup withholding include:
6. A corporation,
7. A foreign central bank of issue,
8. A dealer in securities or commodities required to register in the 
United States, the District of Columbia, or a possession of the United 
States,
9. A futures commission merchant registered with the Commodity 
Futures Trading Commission,
10. A real estate investment trust,
11. An entity registered at all times during the tax year under the 
Investment Company Act of 1940,
12. A common trust fund operated by a bank under section 584(a),
13. A financial institution,
14. A middleman known in the investment community as a nominee or 
custodian, or
15. A trust exempt from tax under section 664 or described in section 
4947.
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 15.
IF the payment is for . . .	THEN the payment is exempt 
for . . .	
Interest and dividend payments	All exempt payees except 
for 9	
Broker transactions	Exempt payees 1 through 5 and 7 
through 13. Also, C corporations.	
Barter exchange transactions and 
patronage dividends	Exempt payees 1 through 5	
Payments over $600 required to be 
reported and direct sales over 
$5,000 	
1	
Generally, exempt payees 
1 through 7 	2
1 	
See Form 1099-MISC, Miscellaneous Income, 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 car\
e 
payments, attorneys' fees, gross proceeds paid to an attorney, and payme\
nts for 
services paid by a federal executive agency.	
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 
individual taxpayer identification number (ITIN). Enter it in the social 
security number box. 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 EIN. However, the IRS prefers that you use your SSN.
If you are a single-member LLC that is disregarded as an entity 
separate from its owner (see Limited Liability Company (LLC) on page 2), 
enter the owner’s SSN (or EIN, if the owner has one). Do not enter \
the 
disregarded entity’s EIN. If the LLC is classified as a corporation o\
r 
partnership, enter the entity’s EIN.
Note. See the chart on page 4 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 Social Security Administration office or get this 
form online at www.ssa.gov. You may also get this form by calling 
1-800-772-1213. 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/businesses 
and clicking on Employer Identification Number (EIN) under Starting a 
Business. You can get Forms W-7 and SS-4 from the IRS by visiting 
IRS.gov or by calling 1-800-TAX-FORM (1-800-829-3676).
If you are asked to complete Form W-9 but do not have a TIN, write 
“Applied For” in the space for the TIN, sign and date the form, an\
d give 
it to the requester. For interest and dividend payments, and certain 
payments made with respect to readily tradable instruments, generally 
you will have 60 days to get a TIN and give it to the requester before y\
ou 
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.
Caution: A disregarded domestic 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, below, and items 4 and 5 on page 4 
indicate 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 the “Name” line must sign. Exempt payees, see\
 
Exempt Payee on page 3.
Signature requirements. Complete the certification as indicated in 
items 1 through 3, below, and items 4 and 5 on page 4.
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.

Form W-9 (Rev. 12-2011)	Page 	4	
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 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), 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.
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)The actual owner of the account or, 
if combined funds, the first 
individual on the account 	
1	
3. Custodian account of a minor  (Uniform Gift to Minors Act)	The minor 	2	
4. a. The usual revocable savings  trust (grantor is also trustee) 
b. So-called trust account that is 
not a legal or valid trust under 
state law	The grantor-trustee 	1	
The actual owner 	1	
5. Sole proprietorship or disregarded entity owned by an individual	The owner 	3	
6. Grantor trust filing under Optional Form 1099 Filing Method 1 (see 
Regulation section 1.671-4(b)(2)(i)(A))	The grantor*	
For this type of account:	Give name and EIN of:
7. Disregarded entity not owned by an  individual	
The owner
8. A valid trust, estate, or pension trust
Legal entity 	4	
9. Corporation or LLC electing  corporate status on Form 8832 or 
Form 2553	The corporation
10. Association, club, religious,  charitable, educational, or other   
tax-exempt organization
The organization
11. Partnership or multi-member LLC
The partnership
12. A broker or registered nomineeThe broker or nominee
13. 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	
14. Grantor trust filing under the Form 1041 Filing Method or the Optional 
Form 1099 Filing Method 2 (see 
Regulation section 1.671-4(b)(2)(i)(B))	The trust	
1 List first and circle the name of the person whose number you furnish. I\
f 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.3 You must show your individual name and you may also enter your business \
or “DBA” 	 name on 
the “Business name/disregarded entity” name line. You may use eith\
er your SSN or EIN (if you 
have one),	
 but the IRS encourages you to use your SSN.	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.) Also see 	 Special rules for partnerships	 on page 1.
*Note. Grantor also must provide a Form W-9 to trustee of trust.	
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, social security number (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 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.
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, questiona\
ble 
credit card activity or credit report, contact the IRS Identity Theft Ho\
tline 
at 1-800-908-4490 or submit Form 14039.
For more information, see Publication 4535, Identity Theft Prevention 
and Victim Assistance.
Victims of identity theft who are experiencing economic harm or a 
system 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 1-877-777-4778 or TTY/TDD \
1-800-829-4059.
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 contacts with taxpayers via emails. Also, the \
IRS does not request personal detailed information through email or ask \
taxpayers for the PIN numbers, 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 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 at 1-800-366-4484. You can forward 
suspicious emails to the Federal Trade Commission at: spam@uce.gov 
or contact them at www.ftc.gov/idtheft or 1-877-IDTHEFT 
(1-877-438-4338).
Visit IRS.gov 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 c\
orrect 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 y\
ou; mortgage interest you paid; the acquisition or abandonment of secure\
d property; the cancellation 
of debt; or contributions you made to an IRA, Archer MSA, or HSA. The pe\
rson collecting this form uses the information on the form to file infor\
mation returns with the IRS, 
reporting the above information. Routine uses of this information includ\
e giving it to the Department of Justice for civil and criminal litigati\
on and to cities, states, the District 
of Columbia, and U.S. possessions for use in administering their laws. T\
he information also may 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 in\
telligence agencies to combat terrorism. You must provide your TIN wheth\
er or not you are required to 
file a tax return. Under section 3406, payers must generally withhold a \
percentage of taxable interest, dividend, and certain other payments to \
a payee who does not give a 
TIN to the payer. Certain penalties may also apply for providing false o\
r fraudulent information.
Next: Wyoming Voter Registration Form Previous: WingStop Job Application Form
If you want to remove W-9 Tax Form from this website please contact us providing the reasons together with this url: https://formsarchive.com/w-9-tax-form/

Leave a Reply

Your email address will not be published. Required fields are marked *

You can use these HTML tags and attributes <a href="" title=""> <abbr title=""> <acronym title=""> <b> <blockquote cite=""> <cite> <code> <del datetime=""> <em> <i> <q cite=""> <s> <strike> <strong>