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Department of the Treasury
Internal Revenue Service
Instructions for the

Requester of Form W-9

(Rev. October 2018)
Request for Taxpayer Identification Number
and Certification

Section references are to the Internal Revenue Code unless partnership's effectively connected income. For more
otherwise noted. information, see Regulations section 1.1446-1.
A participating foreign financial institution (PFFI) should
Future Developments request Form W-9 from an account holder that is a U.S. person.
If an account is jointly held, the PFFI should request a Form W-9
For the latest developments related to Form W-9 and its
from each holder that is a U.S. person.
instructions, such as legislation enacted after they were
published, go to IRS.gov/FormW9. Advise foreign persons to use the appropriate Form W-8 or
Form 8233, Exemption From Withholding on Compensation for
What’s New Independent (and Certain Dependent) Personal Services of a
Nonresident Alien Individual. See Pub. 515, Withholding of Tax
Backup withholding rate. The backup withholding rate is 24% on Nonresident Aliens and Foreign Entities, for more information
for reportable payments. and a list of the W-8 forms.

Reminders Electronic Submission of Forms W-9
Requesters may establish a system for payees and payees'
FATCA and backup withholding exemptions. FATCA agents to submit Forms W-9 electronically, including by fax. A
requires a participating foreign financial institution to report all requester is anyone required to file an information return. A
U.S. account holders that are specified U.S. persons. Form W-9 payee is anyone required to provide a taxpayer identification
has an Exemptions box on the front of the form that includes number (TIN) to the requester.
entry for the Exempt payee code (if any) and Exemption from
FATCA Reporting Code (if any). The references for the Payee's agent. A payee's agent can be an investment advisor
appropriate codes are in the Exemptions section of Form W-9, (corporation, partnership, or individual) or an introducing broker.
and in the Payees Exempt From Backup Withholding and An investment advisor must be registered with the Securities
Payees and Account Holders Exempt From FATCA Reporting and Exchange Commission (SEC) under the Investment
sections of these instructions. Advisers Act of 1940. The introducing broker is a broker-dealer
that is regulated by the SEC and the National Association of
The Certification section in Part II of Form W-9 includes Securities Dealers, Inc., and that is not a payer. Except for a
certification relating to FATCA reporting. broker who acts as a payee's agent for “readily tradable
Backup withholding liability. If you do not collect backup instruments,” the advisor or broker must show in writing to the
withholding from affected payees as required, you may become payer that the payee authorized the advisor or broker to transmit
liable for any uncollected amount. the Form W-9 to the payer.
TIN matching e-services. The IRS website offers TIN Electronic system. Generally, the electronic system must:
Matching e-services for certain payers to validate name and TIN • Ensure the information received is the information sent, and
combinations. See Taxpayer Identification Number (TIN) document all occasions of user access that result in the
Matching, later. submission;
• Make reasonably certain that the person accessing the
How Do I Know When To Use system and submitting the form is the person identified on Form
W-9, the investment advisor, or the introducing broker;
Form W-9? • Provide the same information as the paper Form W-9;
Use Form W-9 to request the taxpayer identification number • Be able to supply a hard copy of the electronic Form W-9 if
(TIN) of a U.S. person (including a resident alien) and to request the Internal Revenue Service requests it; and
certain certifications and claims for exemption. (See Purpose of • Require as the final entry in the submission an electronic
Form on Form W-9.) Withholding agents may require signed signature by the payee whose name is on Form W-9 that
Forms W-9 from U.S. exempt recipients to overcome a authenticates and verifies the submission. The electronic
presumption of foreign status. For federal tax purposes, a U.S. signature must be under penalties of perjury and the perjury
person includes but is not limited to: statement must contain the language of the paper Form W-9.
• An individual who is a U.S. citizen or U.S. resident alien;
• A partnership, corporation, company, or association created For Forms W-9 that are not required to be signed, the
or organized in the United States or under the laws of the United TIP electronic system need not provide for an electronic
States; signature or a perjury statement.
• Any estate (other than a foreign estate); or
• A domestic trust (as defined in Regulations section For more details, see the following.
301.7701-7). • Announcement 98-27, which is on page 30 of Internal
Revenue Bulletin 1998-15 at IRS.gov/pub/irs-irbs/irb98-15.pdf.
A partnership may require a signed Form W-9 from its U.S. • Announcement 2001-91, which is on page 221 of Internal
partners to overcome a presumption of foreign status and to Revenue Bulletin 2001-36 at IRS.gov/pub/irs-irbs/irb01-36.pdf.
avoid withholding on the partner's allocable share of the

Sep 25, 2018 Cat. No. 20479P

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“The Internal Revenue Service does not require your consent
Individual Taxpayer Identification to any provision of this document other than the certifications
Number (ITIN) required to avoid backup withholding.”
Form W-9 (or an acceptable substitute) is used by persons If you use a substitute form, you are required to provide the
required to file information returns with the IRS to get the payee's Form W-9 instructions to the payee only if he or she requests
(or other person's) correct name and TIN. For individuals, the them. However, if the IRS has notified the payee that backup
TIN is generally a social security number (SSN). withholding applies, then you must instruct the payee to strike
However, in some cases, individuals who become U.S. out the language in the certification that relates to
resident aliens for federal tax purposes are not eligible to obtain underreporting. This instruction can be given orally or in writing.
an SSN. This includes certain resident aliens who must receive See item 2 of the Certification on Form W-9. You can replace
information returns but who cannot obtain an SSN. “defined below” with “defined in the instructions” in item 3 of the
Certification on Form W-9 when the instructions will not be
These individuals must apply for an ITIN on Form W-7, provided to the payee except upon request. For more
Application for IRS Individual Taxpayer Identification Number, information, see Rev. Proc. 83-89,1983-2 C.B. 613; amplified by
unless they have an application pending for an SSN. Individuals Rev. Proc. 96-26, which is on page 22 of Internal Revenue
who have an ITIN must provide it on Form W-9. Bulletin 1996-8 at IRS.gov/pub/irs-irbs/irb96-08.pdf.

Note. ITINs that haven’t been included on a U.S. federal tax TIN Applied For
return at least once in the last 3 consecutive tax years will expire. For interest and dividend payments and certain payments with
Expired ITINs must be renewed in order to avoid delays in respect to readily tradable instruments, the payee may return a
processing the ITIN holder’s tax return. If the IRS deactivates the properly completed, signed Form W-9 to you with “Applied For”
ITIN because it has expired, the ITIN may still be used on Form written in Part I. This is an “awaiting-TIN” certificate. The payee
W-9. However, the ITIN holder will have to apply to renew the has 60 calendar days, from the date you receive this certificate,
deactivated ITIN if there is a need to file a tax return. For more to provide a TIN. If you do not receive the payee's TIN at that
information, see the Instructions for Form W-7. time, you must begin backup withholding on payments.
Substitute Form W-9 Reserve rule. You must backup withhold on any reportable
You may develop and use your own Form W-9 (a substitute payments made during the 60-day period if a payee withdraws
Form W-9) if its content is substantially similar to the official IRS more than $500 at one time, unless the payee reserves an
Form W-9 and it satisfies certain certification requirements. amount equal to the current year's backup withholding rate on all
reportable payments made to the account.
You may incorporate a substitute Form W-9 into other
business forms you customarily use, such as account signature Alternative rule. You also may elect to backup withhold during
cards. However, the certifications on the substitute Form W-9 this 60-day period, after a 7-day grace period, under one of the
must clearly state (as shown on the official Form W-9) that under two alternative rules discussed below.
penalties of perjury: Option 1. Backup withhold on any reportable payments if the
1. The payee's TIN is correct, payee makes a withdrawal from the account after the close of 7
business days after you receive the awaiting-TIN certificate.
2. The payee is not subject to backup withholding due to Treat as reportable payments all cash withdrawals in an amount
failure to report interest and dividend income, up to the reportable payments made from the day after you
3. The payee is a U.S. person, and receive the awaiting-TIN certificate to the day of withdrawal.
4. The FATCA code entered on this form (if any) indicating Option 2. Backup withhold on any reportable payments
that the payee is exempt from FATCA reporting is correct. made to the payee's account, regardless of whether the payee
makes any withdrawals, beginning no later than 7 business days
You may provide certification instructions on a substitute after you receive the awaiting-TIN certificate.
Form W-9 in a manner similar to the official form. If you are not
collecting a FATCA exemption code by omitting that field from The 60-day exemption from backup withholding does
the substitute Form W-9 (see Payees and Account Holders ! not apply to any payment other than interest, dividends,
Exempt From FATCA Reporting, later), you may notify the payee CAUTION and certain payments relating to readily tradable
that item 4 does not apply. instruments. Any other reportable payment, such as
nonemployee compensation, is subject to backup withholding
You may not: immediately, even if the payee has applied for and is awaiting a
1. Use a substitute Form W-9 that requires the payee, by TIN.
signing, to agree to provisions unrelated to the required
certifications, or Even if the payee gives you an awaiting-TIN certificate, you must
2. Imply that a payee may be subject to backup withholding backup withhold on reportable interest and dividend payments if
unless the payee agrees to provisions on the substitute form that the payee does not certify, under penalties of perjury, that the
are unrelated to the required certifications. payee is not subject to backup withholding.
A substitute Form W-9 that contains a separate signature line If you do not collect backup withholding from affected payees as
just for the certifications satisfies the requirement that the required, you may become liable for any uncollected amount.
certifications be clearly stated.
Payees Exempt From Backup
If a single signature line is used for the required certifications
and other provisions, the certifications must be highlighted, Withholding
boxed, printed in bold-face type, or presented in some other The following payees are exempt from backup withholding with
manner that causes the language to stand out from all other respect to the payments below, and should enter the
information contained on the substitute form. Additionally, the corresponding exempt payee code on Form W-9. You may rely
following statement must be presented to stand out in the same on the payee’s claim of exemption unless you have actual
manner as described above and must appear immediately knowledge that the exempt payee code and/or classification
above the single signature line: selected are not valid, or if they are inconsistent with each other.

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In that case, you may rely on the Form W-9 for purposes of
obtaining the payee’s TIN, but you must treat the payee as Payments Exempt From Backup
non-exempt. If the payee failed to enter an exempt payee code, Withholding
but the classification selected indicates that the payee is Payments that are not subject to information reporting also are
exempt, you may accept the classification and treat the payee as not subject to backup withholding. For details, see sections
exempt unless you have actual knowledge that the classification 6041, 6041A, 6042, 6044, 6045, 6049, 6050A, 6050N, and
is not valid. 6050W and their regulations. The following payments generally
If the payee is not exempt, you are required to backup are exempt from backup withholding.
withhold on reportable payments if the payee does not provide a Dividends and patronage dividends.
TIN in the manner required or does not sign the certification, if • Payments to nonresident aliens subject to withholding under
required. section 1441.
1. An organization exempt from tax under • Payments to partnerships not engaged in a trade or business
section 501(a), any IRA, or a custodial account under section in the United States and that have at least one nonresident alien
403(b)(7) if the account satisfies the requirements of section partner.
401(f)(2); • Payments of patronage dividends not paid in money.
2. The United States or any of its agencies or • Payments made by certain foreign organizations.
instrumentalities; • Section 404(k) distributions made by an ESOP.
3. A state, the District of Columbia, a U.S. commonwealth or Interest payments.
possession, or any of their political subdivisions, agencies, or • Payments of interest on obligations issued by individuals.
instrumentalities; However, if you pay $600 or more of interest in the course of
4. A foreign government or any of its political subdivisions, your trade or business to a payee, you must report the payment.
agencies, or instrumentalities; Backup withholding applies to the reportable payment if the
payee has not provided a TIN or has provided an incorrect TIN.
5. A corporation; • Payments described in section 6049(b)(5) to nonresident
6. A dealer in securities or commodities required to register aliens.
in the United States, the District of Columbia, or a U.S. • Payments on tax-free covenant bonds under
commonwealth or possession; section 1451.
7. A futures commission merchant registered with the • Payments made by certain foreign organizations.
Commodity Futures Trading Commission; • Mortgage or student loan interest paid to you.
8. A real estate investment trust; Other types of payment.
9. An entity registered at all times during the tax year under • Wages.
the Investment Company Act of 1940; • Distributions from a pension, annuity, profit-sharing or stock
bonus plan, any IRA, an owner-employee plan, or other deferred
10. A common trust fund operated by a bank under compensation plan.
section 584(a); • Distributions from a medical or health savings account and
11. A financial institution; long-term care benefits.
12. A middleman known in the investment community as a • Certain surrenders of life insurance contracts.
nominee or custodian; or • Distribution from qualified tuition programs or
Coverdell ESAs.
13. A trust exempt from tax under section 664 or described in Gambling winnings if regular gambling winnings withholding is
section 4947. •
required under section 3402(q). However, if regular gambling
The following types of payments are exempt from backup winnings withholding is not required under section 3402(q),
withholding as indicated for payees listed in 1 through 13 above. backup withholding applies if the payee fails to furnish a TIN.
• Real estate transactions reportable under
Interest and dividend payments. All listed payees are exempt section 6045(e).
except the payee in item 7. • Cancelled debts reportable under section 6050P.
Broker transactions. All payees listed in items 1 through 4 and • Fish purchases for cash reportable under
6 through 11 are exempt. Also, C corporations are exempt. A section 6050R.
person registered under the Investment Advisers Act of 1940
who regularly acts as a broker also is exempt. Payees and Account Holders Exempt
Barter exchange transactions and patronage dividends. From FATCA Reporting
Only payees listed in items 1 through 4 are exempt. Reporting under chapter 4 (FATCA) with respect to U.S. persons
Payments reportable under sections 6041 and 6041A. generally applies only to foreign financial institutions (FFI)
Payees listed in items 1 through 5 generally are exempt. (including a branch of a U.S. financial institution that is treated as
an FFI under an applicable intergovernmental agreement (IGA)).
However, the following payments made to a corporation and Thus, for example, a U.S. financial institution maintaining an
reportable on Form 1099-MISC, Miscellaneous Income, are not account in the United States does not need to collect an
exempt from backup withholding. exemption code for FATCA reporting. If you are providing a
• Medical and health care payments. Form W-9, you may pre-populate the FATCA exemption code
• Attorneys' fees (also gross proceeds paid to an attorney, with "Not Applicable," "N/A," or a similar indication that an
reportable under section 6045(f)). exemption from FATCA reporting does not apply. Any payee that
• Payments for services paid by a federal executive agency. provides such a form, however, cannot be treated as exempt
(See Rev. Rul. 2003-66, which is on page 1115 of Internal from FATCA reporting. For details on the FATCA reporting
Revenue Bulletin 2003-26 at IRS.gov/pub/irs-irbs/irb03-26.pdf.) requirements, including specific information regarding which
Payments made in settlement of payment card or third par- financial institutions are required to report, see sections 1471 to
ty network transactions. Only payees listed in items 1 through 1474 and related regulations. See Regulations section
4 are exempt. 1.1471-3(d)(2) for when an FFI may rely on documentary

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evidence to treat a U.S. person as other than a specified U.S. If any one of the joint payees who has not established foreign
person and see Regulations section 1.1471-3(f)(3) for when an status gives you a TIN, use that number for purposes of backup
FFI may presume a U.S. person as other than a specified U.S. withholding and information reporting.
person.
For more information on foreign payees, see the Instructions
If you receive a Form W-9 with a FATCA exemption code and for the Requester of Forms W-8BEN, W-8BEN-E, W-8ECI,
you know or have reason to know the person is a specified U.S. W-8EXP, and W-8IMY.
person, you may not rely on the Form W-9 to treat the person as
exempt from FATCA reporting. However, you may still rely on an Names and TINs To Use
otherwise completed Form W-9 to treat a person as a specified
U.S. person. An exemption from FATCA reporting (or lack for Information Reporting
thereof) does not affect backup withholding as described earlier Show the full name and address as provided on Form W-9 on
in these instructions. The following are not specified U.S. the information return filed with the IRS and on the copy
persons and are thus exempt from FATCA reporting. furnished to the payee. If the payee has marked their address
“NEW”, you should update your records. If you made payments
A. An organization exempt from tax under section 501(a), or to more than one payee or the account is in more than one
any individual retirement plan as defined in section 7701(a)(37); name, enter on the first name line of the information return only
B. The United States or any of its agencies or the name of the payee whose TIN is shown on Form W-9. You
instrumentalities; may show the names of any other individual payees in the area
below the first name line on the information return. Forms W-9
C. A state, the District of Columbia, a U.S. commonwealth or showing an ITIN must have the name exactly as shown on
possession, or any of their political subdivisions, agencies, or line 1a of the Form W-7 application. If you are a PFFI reporting a
instrumentalities; U.S. account on Form 8966, FATCA Report, and the account is
D. A corporation the stock of which is regularly traded on one jointly held by U.S. persons, file a separate Form 8966 for each
or more established securities markets, as described in holder.
Regulations 1.1472-1(c)(1)(i); For more information on the names and TINs to use for
E. A corporation that is a member of the same expanded TIP information reporting, see section J of the General
affiliated group as a corporation described in Regulations Instructions for Certain Information Returns.
1.1472-1(c)(1)(i);
F. A dealer in securities, commodities, or derivative financial Notices From the IRS
instruments (including notional principal contracts, futures, The IRS will send you a notice if the payee's name and TIN on
forwards, and options) that is registered as such under the laws the information return you filed do not match the IRS's records.
of the United States or any State; (See Taxpayer Identification Number (TIN) Matching, next.) If
you receive a backup withholding notice, you may have to send
G. A real estate investment trust; a “B” notice to the payee to solicit another TIN. Pub. 1281,
H. A regulated investment company as defined in section Backup Withholding for Missing and Incorrect Name/TIN(s),
851 or an entity registered at all times during the tax year under contains copies of the two types of “B” notices. If you receive a
the Investment Company Act of 1940; penalty notice, you also may have to send a solicitation to the
payee. See Pub. 1586, Reasonable Cause Regulations and
I. A common trust fund as defined in section 584(a); Requirements for Missing and Incorrect Name/TINs.
J. A bank as defined in section 581;
Taxpayer Identification Number (TIN)
K. A broker;
Matching
L. A trust exempt from tax under section 664 or described in
section 4947; or TIN Matching allows a payer or authorized agent who is required
to file Forms 1099-B, DIV, INT, K, MISC, OID, and/or PATR to
M. A tax-exempt trust under a section 403(b) plan or section match TIN and name combinations with IRS records before
457(g) plan. submitting the forms to the IRS. TIN Matching is one of the
e-services products that is offered and is accessible through the
Joint Foreign Payees IRS website. Go to IRS.gov and enter “e-services” in the search
If the first payee listed on an account gives you a box. It is anticipated that payers who validate the TIN and name
Form W-8 or a similar statement signed under penalties of combinations before filing information returns will receive fewer
perjury, backup withholding applies unless: backup withholding (CP2100) notices and penalty notices.
1. Every joint payee provides the statement regarding
foreign status, or Additional Information
For more information on backup withholding, see Pub. 1281.
2. Any one of the joint payees who has not established
foreign status gives you a TIN.

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