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section 6045(f), even if the attorney is a corporation) and

Distributions from a medical savings account and

reportable on Form 1099-Misc, Miscellaneous Income,

long-term care benefits.

are not exempt from backup withholding:

Fish purchases for cash reportable under

section 6050R.

Medical and health care payments.

Attorneys' fees.

Joint Foreign Payees

Payments for services paid by a Federal executive

If the first payee listed on an account gives you a

agency.

Form W-8 or a similar statement signed under penalties

Payments Exempt From Backup

of perjury, backup withholding applies unless:

1. Every joint payee provides the statement regarding

Withholding

foreign status or

Payments that are not subject to information reporting

2. Any one of the joint payees who has not established

also are not subject to backup withholding. For details,

foreign status gives you a TIN.

see sections 6041, 6041A, 6042, 6044, 6045, 6049,

If any one of the joint payees who has not established

6050A, and 6050N, and their regulations. The following

foreign status gives you a TIN, use that number for

payments are generally exempt from backup withholding.

purposes of backup withholding and information reporting.

Dividends and patronage dividends.

For more information, see the Instructions for the

Payments to nonresident aliens subject to withholding

Requester of Forms W-8BEN, W-8EIC, W-8EXP, and

under section 1441.

W-8IMY.

Payments to partnerships not engaged in a trade or

business in the United States and that have at least one

Names and TINs To Use

nonresident alien partner.

for Information Reporting

Payments of patronage dividends not paid in money.

Show the full name and address as provided on Form

Payments made by certain foreign organizations.

W-9 on the information return filed with the IRS and on the

Section 404(k) distributions made by an ESOP.

copy furnished to the payee. If you made payments to

Interest payments.

more than one payee or the account is in more than one

name, enter on the first name line only the name of the

Payments of interest on obligations issued by

payee whose TIN is shown on the information return. You

individuals. However, if you pay $600 or more of interest

may show the names of any other individual payees in the

in the course of your trade or business to a payee, you

area below the first name line.

must report the payment. Backup withholding applies to

the reportable payment if the payee has not provided a

Sole proprietor. Enter the individual's name on the first

TIN or has provided an incorrect TIN.

name line. On the second name line, enter the business

name or “doing business as (DBA)” if provided. You may

Payments of tax-exempt interest (including

not enter only the business name. For the TIN, you may

exempt-interest dividends under section 852).

enter either the individual's SSN or the employer

Payments described in section 6049(b)(5) to

identification number (EIN) of the business. However, the

nonresident aliens.

IRS prefers that you show the SSN.

Payments on tax-free covenant bonds under

LLC. For an LLC that is disregarded as an entity separate

section 1451.

from its owner, you must show the owner's name on the

Payments made by certain foreign organizations.

first name line. On the second name line, you may enter

Mortgage or student loan interest paid to you.

the LLC's name. Use the owner's TIN.

Other types of payments.

Additional Information

Wages.

Distributions from a pension, annuity, profit-sharing or

For more information on backup withholding, see

stock bonus plan, any IRA, or an owner-employee plan.

Pub. 1679, A Guide to Backup Withholding, or

Certain surrenders of life insurance contracts.

Pub. 1281, Backup Withholding on Missing and

Gambling winnings if withholding is required under

Incorrect Name/TINs.

section 3402(q). However, if withholding is not required

under section 3402(q), backup withholding applies if the

Notices From the IRS

payee fails to furnish a TIN.

The IRS will send you a notice if the payee's name and

Real estate transactions reportable under

TIN on the information return you filed do not match the

section 6045(e).

IRS's records. You may have to send a “B” notice to the

Cancelled debts reportable under section 6050P.

payee to solicit another TIN. See Pubs. 1679 and 1281 for

copies of the two types of “B” notices.

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Instructions For The Requester Of Form W-9 - Request For Taxpayer Identification Number And Certification Page 3

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