Form W-9 - Request For Taxpayer Identification Number And Certification - 2015 Page 2
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Form W-9 (Rev. 11-2015)
Page
Note. If you are a U.S. person and a requester gives you a form other than Form W-9 to
3. The IRS tells the requester that you furnished an incorrect TIN,
request your TIN, you must use the requester’s form if it is substantially similar to this
4. The IRS tells you that you are subject to backup withholding because you did not
Form W-9.
report all your interest and dividends on your tax return (for reportable interest and
Definition of a U.S. person. For federal tax purposes, you are considered a U.S. person if
dividends only), or
you are:
5. You do not certify to the requester that you are not subject to backup withholding
• An individual who is a U.S. citizen or U.S. resident alien;
under 4 above (for reportable interest and dividend accounts opened after 1983 only).
• A partnership, corporation, company, or association created or organized in the United
Certain payees and payments are exempt from backup withholding. See Exempt payee
States or under the laws of the United States;
code on page 3 and the separate Instructions for the Requester of Form W-9 for more
information.
• An estate (other than a foreign estate); or
Also see Special rules for partnerships above.
• A domestic trust (as defined in Regulations section 301.7701-7).
What is FATCA reporting?
Special rules for partnerships. Partnerships that conduct a trade or business in the
United States are generally required to pay a withholding tax under section 1446 on any
The Foreign Account Tax Compliance Act (FATCA) requires a participating foreign
foreign partners’ share of effectively connected taxable income from such business.
financial institution to report all United States account holders that are specified United
Further, in certain cases where a Form W-9 has not been received, the rules under section
States persons. Certain payees are exempt from FATCA reporting. See Exemption from
1446 require a partnership to presume that a partner is a foreign person, and pay the
FATCA reporting code on page 3 and the Instructions for the Requester of Form W-9 for
section 1446 withholding tax. Therefore, if you are a U.S. person that is a partner in a
more information.
partnership conducting a trade or business in the United States, provide Form W-9 to the
partnership to establish your U.S. status and avoid section 1446 withholding on your
Updating Your Information
share of partnership income.
You must provide updated information to any person to whom you claimed to be an
In the cases below, the following person must give Form W-9 to the partnership for
purposes of establishing its U.S. status and avoiding withholding on its allocable share of
exempt payee if you are no longer an exempt payee and anticipate receiving reportable
net income from the partnership conducting a trade or business in the United States:
payments in the future from this person. For example, you may need to provide updated
information if you are a C corporation that elects to be an S corporation, or if you no
• In the case of a disregarded entity with a U.S. owner, the U.S. owner of the disregarded
longer are tax exempt. In addition, you must furnish a new Form W-9 if the name or TIN
entity and not the entity;
changes for the account; for example, if the grantor of a grantor trust dies.
• In the case of a grantor trust with a U.S. grantor or other U.S. owner, generally, the U.S.
Penalties
grantor or other U.S. owner of the grantor trust and not the trust; and
• In the case of a U.S. trust (other than a grantor trust), the U.S. trust (other than a grantor
Failure to furnish TIN. If you fail to furnish your correct TIN to a requester, you are
trust) and not the beneficiaries of the trust.
subject to a penalty of $50 for each such failure unless your failure is due to reasonable
Foreign person. If you are a foreign person or the U.S. branch of a foreign bank that has
cause and not to willful neglect.
elected to be treated as a U.S. person, do not use Form W-9. Instead, use the appropriate
Civil penalty for false information with respect to withholding. If you make a false
Form W-8 or Form 8233 (see Publication 515, Withholding of Tax on Nonresident Aliens
statement with no reasonable basis that results in no backup withholding, you are
and Foreign Entities).
subject to a $500 penalty.
Nonresident alien who becomes a resident alien. Generally, only a nonresident alien
Criminal penalty for falsifying information. Willfully falsifying certifications or
individual may use the terms of a tax treaty to reduce or eliminate U.S. tax on certain
affirmations may subject you to criminal penalties including fines and/or imprisonment.
types of income. However, most tax treaties contain a provision known as a “saving
Misuse of TINs. If the requester discloses or uses TINs in violation of federal law, the
clause.” Exceptions specified in the saving clause may permit an exemption from tax to
requester may be subject to civil and criminal penalties.
continue for certain types of income even after the payee has otherwise become a U.S.
resident alien for tax purposes.
Specific Instructions
If you are a U.S. resident alien who is relying on an exception contained in the saving
clause of a tax treaty to claim an exemption from U.S. tax on certain types of income, you
Line 1
must attach a statement to Form W-9 that specifies the following five items:
1. The treaty country. Generally, this must be the same treaty under which you claimed
You must enter one of the following on this line; do not leave this line blank. The name
exemption from tax as a nonresident alien.
should match the name on your tax return.
2. The treaty article addressing the income.
If this Form W-9 is for a joint account, list first, and then circle, the name of the person
or entity whose number you entered in Part I of Form W-9.
3. The article number (or location) in the tax treaty that contains the saving clause and
its exceptions.
a. Individual. Generally, enter the name shown on your tax return. If you have
changed your last name without informing the Social Security Administration (SSA) of
4. The type and amount of income that qualifies for the exemption from tax.
the name change, enter your first name, the last name as shown on your social security
5. Sufficient facts to justify the exemption from tax under the terms of the treaty article.
card, and your new last name.
Example. Article 20 of the U.S.-China income tax treaty allows an exemption from tax
Note. ITIN applicant: Enter your individual name as it was entered on your Form W-7
for scholarship income received by a Chinese student temporarily present in the United
application, line 1a. This should also be the same as the name you entered on the Form
States. Under U.S. law, this student will become a resident alien for tax purposes if his or
1040/1040A/1040EZ you filed with your application.
her stay in the United States exceeds 5 calendar years. However, paragraph 2 of the first
b. Sole proprietor or single-member LLC. Enter your individual name as shown on
Protocol to the U.S.-China treaty (dated April 30, 1984) allows the provisions of Article 20
your 1040/1040A/1040EZ on line 1. You may enter your business, trade, or “doing
to continue to apply even after the Chinese student becomes a resident alien of the
business as” (DBA) name on line 2.
United States. A Chinese student who qualifies for this exception (under paragraph 2 of
the first protocol) and is relying on this exception to claim an exemption from tax on his
c. Partnership, LLC that is not a single-member LLC, C Corporation, or S
or her scholarship or fellowship income would attach to Form W-9 a statement that
Corporation. Enter the entity's name as shown on the entity's tax return on line 1 and
includes the information described above to support that exemption.
any business, trade, or DBA name on line 2.
If you are a nonresident alien or a foreign entity, give the requester the appropriate
d. Other entities. Enter your name as shown on required U.S. federal tax documents
completed Form W-8 or Form 8233.
on line 1. This name should match the name shown on the charter or other legal
document creating the entity. You may enter any business, trade, or DBA name on line 2.
Backup Withholding
e. Disregarded entity. For U.S. federal tax purposes, an entity that is disregarded as
an entity separate from its owner is treated as a “disregarded entity.” See Regulations
What is backup withholding? Persons making certain payments to you must under
section 301.7701-2(c)(2)(iii). Enter the owner's name on line 1. The name of the entity
certain conditions withhold and pay to the IRS 28% of such payments. This is called
entered on line 1 should never be a disregarded entity. The name on line 1 should be the
“backup withholding.” Payments that may be subject to backup withholding include
name shown on the income tax return on which the income should be reported. For
interest, tax-exempt interest, dividends, broker and barter exchange transactions, rents,
example, if a foreign LLC that is treated as a disregarded entity for U.S. federal tax
royalties, nonemployee pay, payments made in settlement of payment card and third
purposes has a single owner that is a U.S. person, the U.S. owner's name is required to be
party network transactions, and certain payments from fishing boat operators. Real
provided on line 1. If the direct owner of the entity is also a disregarded entity, enter the
estate transactions are not subject to backup withholding.
first owner that is not disregarded for federal tax purposes. Enter the disregarded entity's
You will not be subject to backup withholding on payments you receive if you give the
name on line 2, “Business name/disregarded entity name.” If the owner of the
requester your correct TIN, make the proper certifications, and report all your taxable
disregarded entity is a foreign person, the owner must complete an appropriate Form
interest and dividends on your tax return.
W-8 instead of a Form W-9. This is the case even if the foreign person has a U.S. TIN.
Payments you receive will be subject to backup withholding if:
1. You do not furnish your TIN to the requester,
2. You do not certify your TIN when required (see the Part II instructions on page 3 for
details),
W-9
Substitute Form
(posted 11-2015)
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