Rev 05/2020Page 2 of 2
Instructions – Part I Substitute W-9 Tax Identification
The full IRS Form W-9 Instructions are available upon request or visit
the IRS website at www.irs.gov
Specific Instructions
If you do not return this (Substitute W-9) form to Boise State University,
Accounts Payable with a TIN, you might be subject to backup
withholding.
If you are a U.S. person and a requester gives you a Substitute W-9
form (other than the IRS Form W-9) to request your TIN, you must use
the requester’s form if it is substantially similar to the IRS Form W-9.
If you are a nonresident alien or a foreign entity, give the requester the
appropriate Form W-8.
Penalties
Failure to furnish your correct name and TIN to a requester, will delay
processing of your payment and may subject you to a penalty of $50
imposed by the IRS under section 6723.
If you make a false statement with no reasonable basis that results in
no backup withholding, you may be subject to a $500 civil penalty.
If you willfully falsify certifications or affirmations, you may be subject to
criminal penalties including fines and/or imprisonment.
If Boise State University discloses or uses TINs in violation of federal
law, we may be subject to civil and criminal penalties.
What Name and Number to Give the Requester
Sole Proprietor or
Single-member LLC
Limited Liability
Company
Exempt
ions
If you are exempt from backup withholding and/or FATCA reporting,
enter in the appropriate space any code(s) that may apply to you.
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)
The United States or any of its agencies or instrumentalities
A state, District of Columbia, U.S. commonwealth or
possession, or any of their political subdivisions or
A foreign government or any of its political subdivisions,
agencies or instrumentalities
A dealer in securities or commodities required to register in
the U.S., District of Columbia, or U.S. commonwealth or
A futures commission merchant registered with the
Commodity Futures Trading Commission
A real estate investment trust
An entity registered at all times during the tax year under the
Investment Company Act of 1940
A common trust fund operated by a bank under section
584(a)
A middleman known in the investment community as a
nominee or custodian
A trust exempt from tax under section 664 or described in
section 4947
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.
Payee
Identity of Exempt FATCA Payee
An organization exempt from tax under section 201(a) or any
individual retirement plan as defined in section 7701(a)(37)
The United States or any of its agencies or instrumentalities
A state, District of Columbia, U.S. commonwealth or
possession, or any of their political subdivisions or
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)
A corporation that is a member of the same expanded affiliated
group as a corporation described in Regulations section 1.1472-
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
A real estate investment trust
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
A common trust fund as defined in section 584(a)
A bank as defined in section 581
A trust exempt from tax under section 664 or described in
section 4947(a)(1)
A tax exempt trust under a section 403(b) plan or section 457(g)
plan
Privacy Act Notice
Section 6109 of the Internal Revenue Code requires
you to provide
your correct name and TIN to persons who are required to file
information returns with the IRS to report interest, dividends, or certain
other income paid to you. 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 and the District of Columbia, and U.S. commonwealths and
possessions for use in administering their tax laws. The information
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 may withhold a percentage of taxable
interest, dividend, and certain other payments to a payee who does not
give a TIN to the payer.
Instructions – Part II Direct Deposit Authorization
(optional)
To receive payments electronically, you must complete and sign Part I
and Part II. Attach a voided check (original or pdf copy). If you are
unable to provide a voided check, a bank verification document of your
checking or savings account information may be used instead.
Deposit slips cannot be used.
To receive notification of submitted EFT payments please provide a
valid Email address in the space provided in Part II.
If changing account numbers or canceling your direct deposit, please
provide the old account number in the space provided in Part II.
Return signed Substitute W-9 / Direct Deposit Form to Accounts Payable by email
to p2p_suppliers@boisestate.edu , by mail to Boise State University, Procurement
and Vendor Services, ATTN Vendor Specialist, 1910 University Drive, Boise ID
83725-1210 or by fax to (208) 426-4460.
