NC Office of the State Controller Substitute W-9 Instructions Page 1
For General Instructions, please refer to the IRS Form W-9 located on the IRS Website (https://www.irs.gov/).
Section 1 -Taxpayer Identification
1. Taxpayer Identification Type. Check the type of identification number provided in box 2.
2. Taxpayer Identification Number (TIN). Enter taxpayer’s nine-digit Employer Identification Number (EIN), Social Security Number (SSN), or Individual Taxpayer
Identification Number (ITIN) without dashes.
Note: If an LLC has one owner, the LLC's default tax status is "disregarded entity". If an LLC has two owners, the LLC's default tax status is "partnership". If an LLC has
elected to be taxed as a corporation, it must file IRS Form 2553 (S Corporation) or IRS Form 8832 (C Corporation).
3. Dunn and Bradstreet Universal Numbering System (DUNS). Vendors are requested to enter their DUNS number, if applicable.
4. Legal Name. Enter the legal name as registered with the IRS or Social Security Administration. In general, enter the name shown on your income tax return. Do
not enter a Disregarded Entity Name on this line.
5. Business Name. Business, Disregarded Entity, trade, or DBA ("doing business as") name.
6. Enter your Legal Address.
7. Enter your Remittance Address, if applicable. A Remittance Address is the location in which you or your entity receives business payments.
8. Enter the Contact Name.
9. Enter your Business Phone Number.
10. Enter your Fax Number, if applicable.
11. Enter your Email Address, if applicable.
For clarification on IRS Guidelines, see www.irs.gov
12. Entity Type. Select the appropriate entity type.
13. Entity Classification. Select the appropriate classification type.
If you are exempt from backup withholding and/or FATCA reporting, enter in the Exemptions box, any code(s) that may apply to you. See Exempt payee code and
Exemption from FATCA reporting code below.
14. Exempt payee code. Generally, individuals (including sole proprietors) are not exempt from backup withholding. Corporations are exempt from backup
withholding for certain payments, such as interest and dividends. Corporations are not exempt from backup withholding for payments made in settlement of
payment card or third party network transactions.
Note. If you are exempt from backup withholding, you should still complete this form to avoid possible erroneous backup withholding.
The following codes identify payees that 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 the requirements of section
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.