Substitute W-9 Form - Request For Taxpayer Identification And Certification (Page 2 of 2) in pdf

Substitute W-9 Form - Request For Taxpayer Identification And Certification Page 2

INSTRUCTIONS FOR SUBSTITUTE FORM W-9

To the Recipient:

We are required to file an information return (a 1099) with the Internal Revenue Service relating to a

Payment(s) made to you. In order to do so, we are required to obtain your correct taxpayer identification

Number (TIN). This Substitute W-9 is to be completed by you to furnish us your TIN and to certify that

it is correct and that you are not subject to backup withholding. Legislative changes, as stated in the Ohio

Revised Code Section 3121.892, have been made which affect our compliance with Ohio law and requires

Reporting Independent Contractors as new hires. This report must include your birth date. Furnishing

your correct TIN, birth date, and making the appropriate certifications on this form will prevent your

payment(s) from being delayed, or subject to backup withholding and a possible $50.00 penalty imposed

by the IRS under section 6723.

All entities must complete a Substitute Form W-9 as follows:

Individuals/Sole Proprietor:

Individuals must provide their social security number as their TIN. Individuals must provide the name

shown on their social security card. If you have changed your last name due to marriage, please show

your maiden name, followed by your married last name. You may enter your business, trade, or ‘doing

business as’ name on the business name line. You must provide your birth date.

Other entities:

All partnerships, joint ventures, trusts and other entities that complete a Substitute Form W-9 must use

their Federal Employer Identification Number (“EIN”) for reporting purposes. A partner acting on behalf

of the partnership can not use a social security number. He or she must use the employer identification

number.

Corporations:

Corporations, tax exempt organizations, governmental bodies are all exempt from 1099 reporting and backup

withholding with exception of Law Firms and Attorneys. However, we must have a Substitute Form W-9 on

file to avoid erroneous backup withholding.

Substitute W-9 Form - Request For Taxpayer Identification And Certification Page 2