Form W-9
(Rev. November 2017)
Department of the Treasury
Internal Revenue Service
Request for Taxpayer
Identification Number and Certification
Go to www.irs.gov/FormW9 for instructions and the latest information.
Give Form to the
requester. Do not
send to the IRS.
Print or type.
See Specific Instructions on page 3.
1 Name (as shown on your income tax return). Name is required on this line; do not leave this line blank.
2 Business name/disregarded entity name, if different from above
3 Check appropriate box for federal tax classification of the person whose name is entered on line 1. Check only one of the following
seven boxes.
Individual/sole proprietor or
single-member LLC
C Corporation S Corporation Partnership Trust/estate
Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=Partnership)
Note: Check the appropriate box in the line above for the tax classification of the single-member owner. Do not check LLC if the
LLC is classified as a single-member LLC that is disregarded from the owner unless the owner of the LLC is another LLC that is not
disregarded from the owner for U.S. federal tax purposes. Otherwise, a single-member LLC that is disregarded from the owner
should check the appropriate box for the tax classification of its owner.
Other (see instructions)
4 Exemptions (codes apply only to
certain entities, not individuals; see
instructions on page 3):
Exempt payee code (if any)
Exemption from FATCA reporting
code (if any)
(Applies to accounts maintained outside the U.S.)
5 Address (number, street, and apt. or suite no.) See instructions.
6 City, state, and ZIP code
Requester’s name and address (optional)
7 List account number(s) here (optional)
Part I 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). 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 How to get a TIN, later.
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.
Social security number
or
Employer identification number
Part II 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.
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
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.
Purpose of Form
An individual or entity (Form W-9 requester) who is required to file an
information return with the IRS 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-MISC (various types of income, prizes, awards, or gross proceeds)
• 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), 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.
If you do not return Form W-9 to the requester with a TIN, you might be subject
to backup withholding. See What is backup withholding, later.
Cat. No. 10231X
Form W-9 (Rev. 11-2017)
Form W-9 (Rev. 11-2017)
Page 2
By signing the filled-out form, you:
1. Certify that the TIN you are giving is correct (or you are waiting for a
number to be issued),
2. Certify that you are not subject to backup withholding, or
3. Claim exemption from backup withholding if you are a U.S. exempt
payee. If applicable, you are also certifying that as a U.S. person, your
allocable share of any partnership income from a U.S. trade or business is not
subject to the withholding tax on foreign partners' share of effectively
connected income, and
4. 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: 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.
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).
Special rules for partnerships. Partnerships that conduct a trade or business
in the United States are generally required to pay a withholding tax under
section 1446 on any foreign partners’ share of effectively connected taxable
income from such business. Further, in certain cases where a Form W-9 has
not been received, the rules under section 1446 require a partnership to
presume that a partner is a foreign person, and pay the section 1446
withholding tax. Therefore, if you are a U.S. person that is a partner in a
partnership conducting a trade or business in the United States, provide Form
W-9 to the partnership to establish your U.S. status and avoid section 1446
withholding on your share of partnership income.
In the cases below, the following person must give 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.
• In the case of a disregarded entity with a U.S. owner, the U.S. owner of the
disregarded entity and not the 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
trust; and
• In the case of a U.S. trust (other than a grantor trust), the U.S. trust (other
than a grantor trust) and not the beneficiaries of the trust.
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, do not use Form W-9.
Instead, use the appropriate Form W-8 or Form 8233 (see Pub. 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 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.
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, give the requester the
appropriate completed Form W-8 or Form 8233.
Backup Withholding
What is backup withholding? Persons making certain payments to you must
under certain conditions withhold and pay to the IRS 28% 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, 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.
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. 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 under 4 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.
Also see Special rules for partnerships, earlier.
What is FATCA Reporting?
The Foreign Account Tax Compliance Act (FATCA) requires a participating
foreign financial institution to report all United States account holders that
are specified United States 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 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.
Form W-9 (Rev. 11-2017)
Page 3
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
Line 1
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.
a. 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.
Note: 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 1040/1040A/1040EZ you filed with your application.
b. Sole proprietor or single-member LLC. Enter your individual name as
shown on your 1040/1040A/1040EZ on line 1. You may enter your business,
trade, or “doing business as” (DBA) name on line 2.
c. Partnership, LLC that is not a single-member LLC, C corporation, or S
corporation. 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.
d. 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. You may enter any business, trade,
or DBA name on line 2.
e. Disregarded entity. For U.S. federal tax purposes, an entity that is
disregarded as an entity separate from its owner is treated as a “disregarded
entity.” See Regulations section 301.7701-2(c)(2)(iii). Enter the owner's name
on line 1. The name of the entity 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, “Business name/disregarded
entity name.” 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, you may enter it on line 2.
Line 3
Check the appropriate box on line 3 for the U.S. federal tax classification of
the person whose name is entered on line 1. Check only one box on line 3.
IF the entity/person on line 1 is
a(n) . . .
THEN check the box for . . .
• Corporation Corporation
• Individual
• Sole proprietorship, or
• Single-member limited liability
company (LLC) owned by an
individual and disregarded for U.S.
federal tax purposes.
Individual/sole proprietor or single-
member LLC
• LLC treated as a partnership for U.S.
federal tax purposes,
• LLC that has filed Form 8832 or 2553
to be taxed as a corporation, or
• LLC that is disregarded as an entity
separate from its owner but the
owner is another LLC that is not
disregarded for U.S. federal tax
purposes.
Limited liability company and enter
the appropriate tax classification.
(P= Partnership; C= C corporation; or
S= S corporation)
• Partnership Partnership
• Trust/estate Trust/estate
Line 4, Exemptions
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.
• 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.
The following codes identify payees that are exempt from backup
withholding. Enter the appropriate code in the space in line 4.
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)
2—The United States or any of its agencies or instrumentalities
3—A state, the District of Columbia, a U.S. commonwealth or possession, or
any of their political subdivisions or instrumentalities
4—A foreign government or any of its political subdivisions, agencies, or
instrumentalities
5—A corporation
6—A dealer in securities or commodities required to register in the United
States, the District of Columbia, or a U.S. commonwealth or possession
7—A futures commission merchant registered with the Commodity Futures
Trading Commission
8—A real estate investment trust
9—An entity registered at all times during the tax year under the
Investment Company Act of 1940
10—A common trust fund operated by a bank under section 584(a)
11—A financial institution
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
Form W-9 (Rev. 11-2017)
Page 4
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 13.
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.
Barter exchange transactions and
patronage dividends
Exempt payees 1 through 4
Payments over $600 required to be
reported and direct sales over $5,000
1
Generally, exempt payees
1 through 5
2
Payments made in settlement of
payment card or third party network
transactions
Exempt payees 1 through 4
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 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.
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) written or printed
on the line for a FATCA exemption code.
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
C—A state, the District of Columbia, a U.S. commonwealth or possession, or
any of their political subdivisions or instrumentalities
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)
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)
M—A tax exempt trust under a section 403(b) plan or section 457(g) plan
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, write 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 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.
If you are a single-member LLC that is disregarded as an entity separate
from its owner, 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 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 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. 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 SS-4 mailed to you within 10 business days.
If you are asked to complete Form W-9 but do not have a TIN, apply for a
TIN and write “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, generally you
will 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.
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 5 below.
Form W-9 (Rev. 11-2017)
Page 5
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.
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 account
1
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 minor
²
5. 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
6. Sole proprietorship or disregarded
entity owned by an individual
The owner
³
7. Grantor trust filing under Optional Form
1099 Filing Method 1 (see Regulations
section 1.671-4(b)(2)(i)(A))
The grantor*
For this type of account: Give name and EIN of:
8. Disregarded entity not owned by an
individual
The owner
9. A valid trust, estate, or pension trust
Legal entity
4
10. Corporation or LLC electing corporate
status on Form 8832 or Form 2553
The corporation
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
For this type of account: Give name and EIN of:
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 under the Form 1041
Filing Method or the Optional Form 1099
Filing Method 2 (see Regulations section
1.671-4(b)(2)(i)(B))
The trust
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.
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 either 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, earlier.
*Note: The 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, 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, questionable credit card
activity or credit report, contact the IRS Identity Theft Hotline at
1-800-908-4490 or submit Form 14039.
For more information, see Pub. 5027, Identity Theft Information for
Taxpayers.
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 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.
Form W-9 (Rev. 11-2017)
Page 6
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 (TIGTA) at 1-800-366-4484. You can forward suspicious emails
to the Federal Trade Commission at spam@uce.gov or report them at
www.ftc.gov/complaint. You can contact the FTC at www.ftc.gov/idtheft or 877-
IDTHEFT (877-438-4338). If you have been the victim of identity theft, see
www.IdentityTheft.gov and Pub. 5027.
Visit 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 possessions for use in
administering their laws. The 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 intelligence agencies to
combat terrorism. You must provide your TIN whether 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 or fraudulent information.