Instructions For The Requester Of Form W-9 - Request For Taxpayer Identification Number And Certification - 2013

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Instructions for the
Department of the Treasury
Internal Revenue Service
Requester of Form W-9
(Rev. August 2013)
Request for Taxpayer Identification Number
and Certification
Section references are to the Internal Revenue Code unless
Any estate (other than a foreign estate), or
otherwise noted.
A domestic trust (as defined in Regulations section
301.7701-7).
What's New
A partnership may require a signed Form W-9 from its
U.S. partners to overcome a presumption of foreign status
Foreign Account Tax Compliance Act (FATCA). FATCA
and to avoid withholding on the partner's allocable share of
requires a participating foreign financial institution to report all
the partnership's effectively connected income. For more
U.S. account holders that are specified U.S. persons. Form
information, see Regulations section 1.1446-1.
W-9 and the Instructions for the Requester of Form W-9 have
been revised to expand the Exemptions box on the front of
Advise foreign persons to use the appropriate Form W-8
the form to include entry for the Exempt payee code (if any)
or Form 8233, Exemption From Withholding on
and Exemption from FATCA Reporting Code (if any). The
Compensation for Independent (and Certain Dependent)
references for the appropriate codes are in the Exemptions
Personal Services of a Nonresident Alien Individual. See
section of Form W-9, and in the Payees Exempt from Backup
Pub. 515, Withholding of Tax on Nonresident Aliens and
Withholding and Payees and Account Holders Exempt From
Foreign Entities, for more information and a list of the W-8
FATCA Reporting sections of these instructions.
forms.
The Certification section in Part II of Form W-9 has been
Also, a nonresident alien individual may, under certain
expanded to include certification of an exemption from
circumstances, claim treaty benefits on scholarships and
FATCA reporting.
fellowship grant income. See Pub. 515 or Pub. 519, U.S. Tax
Payment card and third party network transactions.
Guide for Aliens, for more information.
References to payments made in settlement of payment card
Electronic Submission of Forms W-9
and third party network transactions have been added to the
Purpose of Form section of Form W-9. For more information,
Requesters may establish a system for payees and payees'
see the Instructions for Form 1099-K, Payment Card and
agents to submit Forms W-9 electronically, including by fax.
Third Party Network Transactions on IRS.gov. Also, visit
A requester is anyone required to file an information return. A
payee is anyone required to provide a taxpayer identification
Future developments. The IRS has created a page on
number (TIN) to the requester.
IRS.gov for information about Form W-9 and its instructions,
Payee's agent. A payee's agent can be an investment
at Information about any future
advisor (corporation, partnership, or individual) or an
developments affecting Form W-9 and its instructions (such
introducing broker. An investment advisor must be registered
as legislation enacted after we release them) will be posted
with the Securities and Exchange Commission (SEC) under
on that page.
the Investment Advisers Act of 1940. The introducing broker
Reminders
is a broker-dealer that is regulated by the SEC and the
National Association of Securities Dealers, Inc., and that is
The backup withholding rate is 28% for reportable
not a payer. Except for a broker who acts as a payee's agent
payments.
for “readily tradable instruments,” the advisor or broker must
The IRS website offers TIN Matching e-services for certain
show in writing to the payer that the payee authorized the
payers to validate name and TIN combinations. See
advisor or broker to transmit the Form W-9 to the payer.
Taxpayer Identification Number (TIN) Matching
Electronic system. Generally, the electronic system must:
on page 4.
Ensure the information received is the information sent,
How Do I Know When To Use
and document all occasions of user access that result in the
Form W-9?
submission;
Make reasonably certain that the person accessing the
Use Form W-9 to request the taxpayer identification number
system and submitting the form is the person identified on
(TIN) of a U.S. person (including a resident alien) and to
Form W-9, the investment advisor, or the introducing broker;
request certain certifications and claims for exemption. (See
Provide the same information as the paper Form W-9;
Purpose of Form on Form W-9.) Withholding agents may
Be able to supply a hard copy of the electronic Form W-9 if
require signed Forms W-9 from U.S. exempt recipients to
the Internal Revenue Service requests it; and
overcome a presumption of foreign status. For federal
Require as the final entry in the submission an electronic
purposes, a U.S. person includes but is not limited to:
signature by the payee whose name is on
An individual who is a U.S. citizen or U.S. resident alien,
Form W-9 that authenticates and verifies the submission.
A partnership, corporation, company, or association
The electronic signature must be under penalties of perjury
created or organized in the United States or under the laws of
and the perjury statement must contain the language of the
the United States,
paper Form W-9.
Aug 30, 2013
Cat. No. 20479P

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