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Individual Taxpayer Identification

“The Internal Revenue Service does not require your consent

to any provision of this document other than the certifications

Number (ITIN)

required to avoid backup withholding.”

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

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

required to file information returns with the IRS to get the payee's

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

(or other person's) correct name and TIN. For individuals, the

them. However, if the IRS has notified the payee that backup

TIN is generally a social security number (SSN).

withholding applies, then you must instruct the payee to strike

out the language in the certification that relates to

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

underreporting. This instruction can be given orally or in writing.

resident aliens for federal tax purposes are not eligible to obtain

See item 2 of the Certification on Form W-9. You can replace

an SSN. This includes certain resident aliens who must receive

“defined below” with “defined in the instructions” in item 3 of the

information returns but who cannot obtain an SSN.

Certification on Form W-9 when the instructions will not be

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

provided to the payee except upon request. For more

Application for IRS Individual Taxpayer Identification Number,

information, see Rev. Proc. 83-89,1983-2 C.B. 613; amplified by

unless they have an application pending for an SSN. Individuals

Rev. Proc. 96-26, which is on page 22 of Internal Revenue

who have an ITIN must provide it on Form W-9.

Bulletin 1996-8 at

TIN Applied For

Note. ITINs that haven’t been included on a U.S. federal tax

return at least once in the last three consecutive tax years will

For interest and dividend payments and certain payments with

expire. Expired ITINs must be renewed in order to avoid delays

respect to readily tradable instruments, the payee may return a

in processing the ITIN holder’s tax return. If the IRS deactivates

properly completed, signed Form W-9 to you with “Applied For”

the ITIN because it has expired, the ITIN may still be used on

written in Part I. This is an “awaiting-TIN” certificate. The payee

Form W-9. However, the ITIN holder will have to apply to renew

has 60 calendar days, from the date you receive this certificate,

the deactivated ITIN if there is a need to file a tax return. For

to provide a TIN. If you do not receive the payee's TIN at that

more information, see the Instructions for Form W-7.

time, you must begin backup withholding on payments.

Substitute Form W-9

Reserve rule. You must backup withhold on any reportable

payments made during the 60-day period if a payee withdraws

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

more than $500 at one time, unless the payee reserves an

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

amount equal to the current year's backup withholding rate on all

Form W-9 and it satisfies certain certification requirements.

reportable payments made to the account.

You may incorporate a substitute Form W-9 into other

Alternative rule. You also may elect to backup withhold during

business forms you customarily use, such as account signature

this 60-day period, after a 7-day grace period, under one of the

cards. However, the certifications on the substitute Form W-9

two alternative rules discussed below.

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

Option 1. Backup withhold on any reportable payments if the

penalties of perjury:

payee makes a withdrawal from the account after the close of 7

1. The payee's TIN is correct,

business days after you receive the awaiting-TIN certificate.

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

Treat as reportable payments all cash withdrawals in an amount

failure to report interest and dividend income,

up to the reportable payments made from the day after you

receive the awaiting-TIN certificate to the day of withdrawal.

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

Option 2. Backup withhold on any reportable payments

4. The FATCA code entered on this form (if any) indicating

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

that the payee is exempt from FATCA reporting is correct.

makes any withdrawals, beginning no later than 7 business days

You may provide certification instructions on a substitute

after you receive the awaiting-TIN certificate.

Form W-9 in a manner similar to the official form. If you are not

The 60-day exemption from backup withholding does

collecting a FATCA exemption code by omitting that field from

not apply to any payment other than interest, dividends,

the substitute Form W-9 (see

Payees and Account Holders

and certain payments relating to readily tradable

Exempt From FATCA

Reporting, later), you may notify the payee

CAUTION

instruments. Any other reportable payment, such as

that item 4 does not apply.

nonemployee compensation, is subject to backup withholding

You may not:

immediately, even if the payee has applied for and is awaiting a

TIN.

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

signing, to agree to provisions unrelated to the required

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

certifications, or

backup withhold on reportable interest and dividend payments if

2. Imply that a payee may be subject to backup withholding

the payee does not certify, under penalties of perjury, that the

unless the payee agrees to provisions on the substitute form that

payee is not subject to backup withholding.

are unrelated to the required certifications.

If you do not collect backup withholding from affected payees as

A substitute Form W-9 that contains a separate signature line

required, you may become liable for any uncollected amount.

just for the certifications satisfies the requirement that the

certifications be clearly stated.

Payees Exempt From Backup

If a single signature line is used for the required certifications

Withholding

and other provisions, the certifications must be highlighted,

boxed, printed in bold-face type, or presented in some other

The following payees are exempt from backup withholding with

manner that causes the language to stand out from all other

respect to the payments below, and should enter the

information contained on the substitute form. Additionally, the

corresponding exempt payee code on Form W-9. You may rely

following statement must be presented to stand out in the same

on the payee’s claim of exemption unless you have actual

manner as described above and must appear immediately

knowledge that the exempt payee code and/or classification

above the single signature line:

selected are not valid, or if they are inconsistent with each other.

-2-

Instr. for Req. of Form W-9 (Rev. 11-2017)

Instructions For The Requestor Of Form W-9 - Request For Taxpayer Identification Number And Certification - 2017 Page 2

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