Form W-9 - Request For Taxpayer Identification Number And Certification - 2007 Page 3
Download a blank fillable Form W-9 - Request For Taxpayer Identification Number And Certification - 2007 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form W-9 - Request For Taxpayer Identification Number And Certification - 2007 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
43
Form W-9 (Rev. 10-2007)
Page
Generally, individuals (including sole proprietors) are not exempt
Part I. Taxpayer Identification
from backup withholding. Corporations are exempt from backup
Number (TIN)
withholding for certain payments, such as interest and dividends.
Note. If you are exempt from backup withholding, you should
Enter your TIN in the appropriate box. If you are a resident
still complete this form to avoid possible erroneous backup
alien and you do not have and are not eligible to get an SSN,
withholding.
your TIN is your IRS individual taxpayer identification number
(ITIN). Enter it in the social security number box. If you do not
The following payees are exempt from backup withholding:
have an ITIN, see How to get a TIN below.
1. An organization exempt from tax under section 501(a), any
If you are a sole proprietor and you have an EIN, you may
IRA, or a custodial account under section 403(b)(7) if the account
enter either your SSN or EIN. However, the IRS prefers that you
satisfies the requirements of section 401(f)(2),
use your SSN.
2. The United States or any of its agencies or
If you are a single-member LLC that is disregarded as an
instrumentalities,
entity separate from its owner (see Limited liability company
3. A state, the District of Columbia, a possession of the United
(LLC) on page 2), enter the owner’s SSN (or EIN, if the owner
States, or any of their political subdivisions or instrumentalities,
has one). Do not enter the disregarded entity’s EIN. If the LLC is
classified as a corporation or partnership, enter the entity’s EIN.
4. A foreign government or any of its political subdivisions,
agencies, or instrumentalities, or
Note. See the chart on page 4 for further clarification of name
and TIN combinations.
5. An international organization or any of its agencies or
How to get a TIN. If you do not have a TIN, apply for one
instrumentalities.
immediately. To apply for an SSN, get Form SS-5, Application
Other payees that may be exempt from backup withholding
for a Social Security Card, from your local Social Security
include:
Administration office or get this form online at You
6. A corporation,
may also get this form by calling 1-800-772-1213. Use Form
W-7, Application for IRS Individual Taxpayer Identification
7. A foreign central bank of issue,
Number, to apply for an ITIN, or Form SS-4, Application for
8. A dealer in securities or commodities required to register in
Employer Identification Number, to apply for an EIN. You can
the United States, the District of Columbia, or a possession of
apply for an EIN online by accessing the IRS website at
the United States,
and clicking on Employer Identification
9. A futures commission merchant registered with the
Number (EIN) under Starting a Business. You can get Forms W-7
Commodity Futures Trading Commission,
and SS-4 from the IRS by visiting or by calling
1-800-TAX-FORM (1-800-829-3676).
10. A real estate investment trust,
If you are asked to complete Form W-9 but do not have a TIN,
11. An entity registered at all times during the tax year under
write “Applied For” in the space for the TIN, sign and date the
the Investment Company Act of 1940,
form, and give it to the requester. For interest and dividend
12. A common trust fund operated by a bank under section
payments, and certain payments made with respect to readily
584(a),
tradable instruments, generally you will have 60 days to get a
TIN and give it to the requester before you are subject to backup
13. A financial institution,
withholding on payments. The 60-day rule does not apply to
14. A middleman known in the investment community as a
other types of payments. You will be subject to backup
nominee or custodian, or
withholding on all such payments until you provide your TIN to
15. A trust exempt from tax under section 664 or described in
the requester.
section 4947.
Note. Entering “Applied For” means that you have already
The chart below shows types of payments that may be
applied for a TIN or that you intend to apply for one soon.
exempt from backup withholding. The chart applies to the
Caution: A disregarded domestic entity that has a foreign owner
exempt payees listed above, 1 through 15.
must use the appropriate Form W-8.
Part II. Certification
IF the payment is for . . .
THEN the payment is exempt
for . . .
To establish to the withholding agent that you are a U.S. person,
Interest and dividend payments
All exempt payees except
or resident alien, sign Form W-9. You may be requested to sign
for 9
by the withholding agent even if items 1, 4, and 5 below indicate
otherwise.
Broker transactions
Exempt payees 1 through 13.
For a joint account, only the person whose TIN is shown in
Also, a person registered under
Part I should sign (when required). Exempt payees, see Exempt
the Investment Advisers Act of
Payee on page 2.
1940 who regularly acts as a
broker
Signature requirements. Complete the certification as indicated
in 1 through 5 below.
Barter exchange transactions
Exempt payees 1 through 5
and patronage dividends
1. Interest, dividend, and barter exchange accounts
opened before 1984 and broker accounts considered active
Generally, exempt payees
Payments over $600 required
during 1983. You must give your correct TIN, but you do not
2
1 through 7
to be reported and direct
have to sign the certification.
1
sales over $5,000
2. Interest, dividend, broker, and barter exchange
accounts opened after 1983 and broker accounts considered
1
See Form 1099-MISC, Miscellaneous Income, and its instructions.
inactive during 1983. You must sign the certification or backup
2
However, the following payments made to a corporation (including gross
withholding will apply. If you are subject to backup withholding
proceeds paid to an attorney under section 6045(f), even if the attorney is a
and you are merely providing your correct TIN to the requester,
corporation) and reportable on Form 1099-MISC are not exempt from
you must cross out item 2 in the certification before signing the
backup withholding: medical and health care payments, attorneys’ fees, and
form.
payments for services paid by a federal executive agency.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial