For other. If you do not have a number, see How to get a. Note: If the account is in more than one name, see the instructions for line 1. Also see What Name and. Number To Give the Requester for guidelines on whose number to enter. Employer identification number. Part II Certification. 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.
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. 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.
For real estate transactions, item 2 does not apply. For mortgage interest paid,. See the instructions for Part II, later. Section references are to the Internal Revenue Code unless otherwise. Future developments. For the latest information about developments. An individual or entity Form W-9 requester who is required to file an. EIN , to report on an information return the amount paid to you, or other.
Examples of information. Use Form W-9 only if you are a U. See What is backup withholding,. Form W-9 Rev. Certify that the TIN you are giving is correct or you are waiting for a.
Certify that you are not subject to backup withholding, or. Claim exemption from backup withholding if you are a U. If applicable, you are also certifying that as a U. See What is.
FATCA reporting, later, for further information. Note: If you are a U. Definition of a U. For federal tax purposes, you are. Special rules for partnerships. Partnerships that conduct a trade or. Further, in certain cases. Therefore, if you are a U. United States, provide Form W-9 to the partnership to establish your. In the cases below, the following person must give Form W-9 to the. Foreign person. If you are a foreign person or the U. Instead, use the appropriate Form W-8 or Form see.
Nonresident alien who becomes a resident alien. Generally, only a. However, most tax. If you are a U. The treaty country. Generally, this must be the same treaty under. The article number or location in the tax treaty that contains the. The type and amount of income that qualifies for the exemption. Sufficient facts to justify the exemption from tax under the terms of.
Article 20 of the U. Under U. However, paragraph 2 of. Other cases when you might be due to complete the paper involve: acquisition of secured property; debt cancellation; estate transactions; mortgage interest payment.
How to get a W9 As a rule, the company or business that hired you must provide you with a blank of W-9 for year.
If so, sign or put your electronic signature in case of filling out the doc online, and date it. Where do I get a W9 form? Do W-9 forms expire? When am I due to complete W-9? A: You must fill out the doc if you have been hired as a freelance worker. Check your tax status only one box confirming to the IRS. 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. If you are a U. The treaty country.
Generally, this must be the same treaty under which you claimed exemption from tax as a nonresident alien. The treaty article addressing the income. The article number or location in the tax treaty that contains the saving clause and its exceptions.
The type and amount of income that qualifies for the exemption from tax. Sufficient facts to justify the exemption from tax under the terms of the treaty article. Article 20 of the U. Under U. However, paragraph 2 of the first Protocol to the U.
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 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.
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 your tax return. Payments you receive will be subject to backup withholding if: 1. You do not furnish your TIN to the requester, 2.
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 only. Certain payees and payments are exempt from backup withholding. See the instructions below and the separate Instructions for the Requester of Form W 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. Civil penalty for false information with respect to withholding. Criminal penalty for falsifying information. 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. Partnership, C Corporation, or S Corporation. Disregarded entity. For example, if a foreign LLC that is treated as a disregarded entity for U. If the direct owner of the entity is also a disregarded entity, enter the first owner that is not disregarded for federal tax purposes.
If the owner of the disregarded entity is a foreign person, you must complete an appropriate Form W If you are an LLC that is disregarded as an entity separate from its owner under Regulation section As this certain tax form requires you to input your tax identification number TIN such as your SSN, the document requires to be shielded thoroughly in order to prevent identity theft crime.
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