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For Forms W-9 that are not required to be signed,

from all other information contained on the substitute form.

the electronic system need not provide for an

Additionally, the following statement must be presented to

TIP

electronic signature or a perjury statement.

stand out in the same manner as described above and must

appear immediately above the single signature line:

For more details, see the following.

“The Internal Revenue Service does not require your

Announcement 98-27, which is on page 30 of Internal

consent to any provision of this document other than the

Revenue Bulletin 1998-15 at

certifications required to avoid backup withholding.”

irb98-15.pdf.

Announcement 2001-91, which is on page 221 of Internal

If you use a substitute form, you are required to provide

Revenue Bulletin 2001-36 at

the Form W-9 instructions to the payee only if he or she

irb01-36.pdf.

requests them. However, if the IRS has notified the payee

Individual Taxpayer Identification

that backup withholding applies, then you must instruct the

payee to strike out the language in the certification that

Number (ITIN)

relates to underreporting. This instruction can be given orally

or in writing. See item 2 of the Certification on Form W-9. You

Form W-9 (or an acceptable substitute) is used by persons

can replace “defined below” with “defined in the instructions”

required to file information returns with the IRS to get the

in item 3 of the Certification on Form W-9 when the

payee's (or other person's) correct name and TIN. For

instructions will not be provided to the payee except upon

individuals, the TIN is generally a social security number

request. For more information, see Rev. Proc. 83-89,1983-2

(SSN).

C.B. 613; amplified by Rev. Proc. 96-26, which is on page 22

However, in some cases, individuals who become U.S.

of Internal Revenue Bulletin 1996-8 at

resident aliens for tax purposes are not eligible to obtain an

irbs/irb96-08.pdf.

SSN. This includes certain resident aliens who must receive

TIN Applied for

information returns but who cannot obtain

an SSN.

For interest and dividend payments and certain payments

with respect to readily tradable instruments, the payee may

These individuals must apply for an ITIN on Form W-7,

return a properly completed, signed Form W-9 to you with

Application for IRS Individual Taxpayer Identification

“Applied For” written in Part I. This is an “awaiting-TIN”

Number, unless they have an application pending for an

certificate. The payee has 60 calendar days, from the date

SSN. Individuals who have an ITIN must provide it on Form

you receive this certificate, to provide a TIN. If you do not

W-9.

receive the payee's TIN at that time, you must begin backup

Substitute Form W-9

withholding on payments.

You may develop and use your own Form W-9 (a substitute

Reserve rule. You must backup withhold on any reportable

Form W-9) if its content is substantially similar to the official

payments made during the 60-day period if a payee

IRS Form W-9 and it satisfies certain certification

withdraws more than $500 at one time, unless the payee

requirements.

reserves an amount equal to the current year's backup

withholding rate on all reportable payments made to the

You may incorporate a substitute Form W-9 into other

account.

business forms you customarily use, such as account

Alternative rule. You may also elect to backup withhold

signature cards. However, the certifications on the substitute

during this 60-day period, after a 7-day grace period, under

Form W-9 must clearly state (as shown on the official Form

one of the two alternative rules discussed below.

W-9) that under penalties of perjury:

Option 1. Backup withhold on any reportable payments if

1. The payee's TIN is correct,

the payee makes a withdrawal from the account after the

2. The payee is not subject to backup withholding due to

close of 7 business days after you receive the awaiting-TIN

failure to report interest and dividend income,

certificate. Treat as reportable payments all cash withdrawals

3. The payee is a U.S. person, and

in an amount up to the reportable payments made from the

day after you receive the awaiting-TIN certificate to the day of

4. The payee is exempt from FATCA reporting.

withdrawal.

Option 2. Backup withhold on any reportable payments

You may not:

made to the payee's account, regardless of whether the

1. Use a substitute Form W-9 that requires the payee, by

payee makes any withdrawals, beginning no later than 7

signing, to agree to provisions unrelated to the required

business days after you receive the awaiting-TIN certificate.

certifications, or

The 60-day exemption from backup withholding

2. Imply that a payee may be subject to backup

does not apply to any payment other than interest,

withholding unless the payee agrees to provisions on the

dividends, and certain payments relating to readily

substitute form that are unrelated to the required

CAUTION

tradable instruments. Any other reportable payment, such as

certifications.

nonemployee compensation, is subject to backup

A substitute Form W-9 that contains a separate signature

withholding immediately, even if the payee has applied for

line just for the certifications satisfies the requirement that the

and is awaiting a TIN.

certifications be clearly stated.

Even if the payee gives you an awaiting-TIN certificate, you

If a single signature line is used for the required

must backup withhold on reportable interest and dividend

certifications and other provisions, the certifications must be

payments if the payee does not certify, under penalties of

highlighted, boxed, printed in bold-face type, or presented in

perjury, that the payee is not subject to backup withholding.

some other manner that causes the language to stand out

-2-

Instr. for Req. of Form W-9 (Rev. 5-2013)

Instructions For The Requester Of Form W-9 - Request For Taxpayer Identification Number And Certification - 2013 Page 2

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