The City of New York
Substitute Form W-9 Instructions
* Backup Withholding - According to IRS Regulations, ACS must withhold 28% of all payments if a vendor or payee fails to provide ACS its certified TIN.
The Substitute Form W-9 certifies a vendor/payee's TIN.
Page 2 of 2 10/14 Revision
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 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
5: A corporation
6: A dealer in securities or commodities required to register in the United States, the District of Columbia, or a
possession of the United States
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
FATCA Exemption Codes: 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. If you are only submitting this form for an account you hold in the United States, leave this
field blank.
The following codes identify payees that are exempt from FATCA Reporting:
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 possession of the United States, 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
Reg. 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 Reg. 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
Part V: Certification
Please sign and date form in appropriate space. Provide preparer's name, telephone number, and e-mail address.
Preparer should be employed by organization.