Form W-9 - Request For Taxpayer Identification Number And Certification
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1W-9
Give Form to the
Request for Taxpayer
Form
requester. Do not
(Rev. August 2013)
Identification Number and Certification
send to the IRS.
Department of the Treasury
Internal Revenue Service
Name (as shown on your income tax return)
Business name/disregarded entity name, if different from above
Exemptions (see instructions):
Check appropriate box for federal tax classification:
C Corporation
S Corporation
Partnership
Trust/estate
Individual/sole proprietor
Exempt payee code (if any)
Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=partnership)
Exemption from FATCA reporting
code (if any)
Other (see instructions)
Address (number, street, and apt. or suite no.)
Requester’s name and address (optional)
City, state, and ZIP code
List account number(s) here (optional)
Part I
Taxpayer Identification Number (TIN)
Social security number
Enter your TIN in the appropriate box. The TIN provided must match the name given on the “Name” line
to avoid backup withholding. For individuals, this is your social security number (SSN). However, for a
resident alien, sole proprietor, or disregarded entity, see the Part I instructions on page 3. For other
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entities, it is your employer identification number (EIN). If you do not have a number, see How to get a
TIN on page 3.
Employer identification number
Note. If the account is in more than one name, see the chart on page 4 for guidelines on whose
number to enter.
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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 on page 3.
Sign
Signature of
Here
U.S. person
Date
General Instructions
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
Section references are to the Internal Revenue Code unless otherwise noted.
exempt from the FATCA reporting, is correct.
Future developments. The IRS has created a page on IRS.gov for information
Note. If you are a U.S. person and a requester gives you a form other than Form
about Form W-9, at Information about any future developments
W-9 to request your TIN, you must use the requester’s form if it is substantially
affecting Form W-9 (such as legislation enacted after we release it) will be posted
similar to this Form W-9.
on that page.
Definition of a U.S. person. For federal tax purposes, you are considered a U.S.
Purpose of Form
person if you are:
• An individual who is a U.S. citizen or U.S. resident alien,
A person who is required to file an information return with the IRS must obtain your
• A partnership, corporation, company, or association created or organized in the
correct taxpayer identification number (TIN) to report, for example, income paid to
United States or under the laws of the United States,
you, payments made to you in settlement of payment card and third party network
transactions, real estate transactions, mortgage interest you paid, acquisition or
• An estate (other than a foreign estate), or
abandonment of secured property, cancellation of debt, or contributions you made
• A domestic trust (as defined in Regulations section 301.7701-7).
to an IRA.
Special rules for partnerships. Partnerships that conduct a trade or business in
Use Form W-9 only if you are a U.S. person (including a resident alien), to
the United States are generally required to pay a withholding tax under section
provide your correct TIN to the person requesting it (the requester) and, when
1446 on any foreign partners’ share of effectively connected taxable income from
applicable, to:
such business. Further, in certain cases where a Form W-9 has not been received,
1. Certify that the TIN you are giving is correct (or you are waiting for a number
the rules under section 1446 require a partnership to presume that a partner is a
to be issued),
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
2. Certify that you are not subject to backup withholding, or
United States, provide Form W-9 to the partnership to establish your U.S. status
3. Claim exemption from backup withholding if you are a U.S. exempt payee. If
and avoid section 1446 withholding on your share of partnership income.
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
W-9
Form
(Rev. 8-2013)
Cat. No. 10231X
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