Rev. March 2024
This document provides instructions on how to complete Form W-9, Request for Taxpayer Identification Number and Certification. It includes a list of entities and individuals required to furnish their TIN to the person collecting the form, as well as information about identity theft protection and tax record security.
The W-9 form is a Request for Taxpayer Identification Number and Certificate, which is used by individuals to provide their taxpayer identification number (TIN) to another party. This is typically used when an individual is paid for goods or services and the payer needs to report the income to the Internal Revenue Service (IRS).
You may need a W-9 form if you are an independent contractor, freelancer or self-employed individual and providing your services to clients. Your clients might ask for it to ensure they report the income correctly to the tax authorities.
You can either download and print a W-9 form from the official website of the Internal Revenue Service (IRS) or request it from your client if they are providing you with one.
Reporting non-resident aliens, foreign partnerships, foreign corporations, foreign estates, and foreign trusts on Form 1042 helps the payer correctly report these payments to the IRS. This ensures compliance with international tax laws and regulations.
Backup withholding is a requirement for payors to withhold 28% of the payment if they believe you have underreported your income or failed to report other required information on your tax return. This can happen when there's no TIN on file, incorrect TIN, or if the IRS notifies the payer about a problem.
No, there is no specific deadline for filling out a W-9 form. However, it's recommended that you provide your TIN to the payer as soon as possible after starting to work with them.
If your name and TIN on the information return don't match, you should check your records and correct any discrepancies. The payer may send a 'B' notice to solicit another TIN, or you may receive penalty notices. It's important to resolve these issues promptly to avoid potential tax complications.
If you're a business, there may be no specific penalty for not providing a W-9 form. However, it can create complications in reporting income accurately to the IRS, and if you're an individual, you could face penalties and interest charges.
Your TIN is either a Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or other Taxpayer Identification Number assigned by the IRS. If you do not have one, you may need to apply for one.
Form W-9 is one of Tax forms that are documents used to report information related to taxes to the relevant tax authority. There are various types of tax forms, including federal, state, and local tax forms, which can vary depending on the taxpayer's circumstances and location.
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