Form W-9 - Request For Taxpayer Identification Number And Certification - 2011 Page 2
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Form W-9 (Rev. 12-2011)
Page
The person who gives Form W-9 to the partnership for purposes of
Certain payees and payments are exempt from backup withholding.
establishing its U.S. status and avoiding withholding on its allocable
See the instructions below and the separate Instructions for the
share of net income from the partnership conducting a trade or business
Requester of Form W-9.
in the United States is in the following cases:
Also see Special rules for partnerships on page 1.
• The U.S. owner of a disregarded entity and not the entity,
Updating Your Information
• The U.S. grantor or other owner of a grantor trust and not the trust,
You must provide updated information to any person to whom you
and
claimed to be an exempt payee if you are no longer an exempt payee
• The U.S. trust (other than a grantor trust) and not the beneficiaries of
and anticipate receiving reportable payments in the future from this
the trust.
person. For example, you may need to provide updated information if
Foreign person. If you are a foreign person, do not use Form W-9.
you are a C corporation that elects to be an S corporation, or if you no
Instead, use the appropriate Form W-8 (see Publication 515,
longer are tax exempt. In addition, you must furnish a new Form W-9 if
Withholding of Tax on Nonresident Aliens and Foreign Entities).
the name or TIN changes for the account, for example, if the grantor of a
grantor trust dies.
Nonresident alien who becomes a resident alien. Generally, only a
nonresident alien individual may use the terms of a tax treaty to reduce
Penalties
or eliminate U.S. tax on certain types of income. However, most tax
treaties contain a provision known as a “saving clause.” Exceptions
Failure to furnish TIN. If you fail to furnish your correct TIN to a
specified in the saving clause may permit an exemption from tax to
requester, you are subject to a penalty of $50 for each such failure
continue for certain types of income even after the payee has otherwise
unless your failure is due to reasonable cause and not to willful neglect.
become a U.S. resident alien for tax purposes.
Civil penalty for false information with respect to withholding. If you
If you are a U.S. resident alien who is relying on an exception
make a false statement with no reasonable basis that results in no
contained in the saving clause of a tax treaty to claim an exemption
backup withholding, you are subject to a $500 penalty.
from U.S. tax on certain types of income, you must attach a statement
Criminal penalty for falsifying information. Willfully falsifying
to Form W-9 that specifies the following five items:
certifications or affirmations may subject you to criminal penalties
1. The treaty country. Generally, this must be the same treaty under
including fines and/or imprisonment.
which you claimed exemption from tax as a nonresident alien.
Misuse of TINs. If the requester discloses or uses TINs in violation of
2. The treaty article addressing the income.
federal law, the requester may be subject to civil and criminal penalties.
3. The article number (or location) in the tax treaty that contains the
Specific Instructions
saving clause and its exceptions.
4. The type and amount of income that qualifies for the exemption
Name
from tax.
If you are an individual, you must generally enter the name shown on
5. Sufficient facts to justify the exemption from tax under the terms of
your income tax return. However, if you have changed your last name,
the treaty article.
for instance, due to marriage without informing the Social Security
Example. Article 20 of the U.S.-China income tax treaty allows an
Administration of the name change, enter your first name, the last name
exemption from tax for scholarship income received by a Chinese
shown on your social security card, and your new last name.
student temporarily present in the United States. Under U.S. law, this
If the account is in joint names, list first, and then circle, the name of
student will become a resident alien for tax purposes if his or her stay in
the person or entity whose number you entered in Part I of the form.
the United States exceeds 5 calendar years. However, paragraph 2 of
Sole proprietor. Enter your individual name as shown on your income
the first Protocol to the U.S.-China treaty (dated April 30, 1984) allows
the provisions of Article 20 to continue to apply even after the Chinese
tax return on the “Name” line. You may enter your business, trade, or
student becomes a resident alien of the United States. A Chinese
“doing business as (DBA)” name on the “Business name/disregarded
student who qualifies for this exception (under paragraph 2 of the first
entity name” line.
protocol) and is relying on this exception to claim an exemption from tax
Partnership, C Corporation, or S Corporation. Enter the entity's name
on his or her scholarship or fellowship income would attach to Form
on the “Name” line and any business, trade, or “doing business as
W-9 a statement that includes the information described above to
(DBA) name” on the “Business name/disregarded entity name” line.
support that exemption.
Disregarded entity. Enter the owner's name on the “Name” line. The
If you are a nonresident alien or a foreign entity not subject to backup
name of the entity entered on the “Name” line should never be a
withholding, give the requester the appropriate completed Form W-8.
disregarded entity. The name on the “Name” line must be the name
What is backup withholding? Persons making certain payments to you
shown on the income tax return on which the income will be reported.
must under certain conditions withhold and pay to the IRS a percentage
For example, if a foreign LLC that is treated as a disregarded entity for
of such payments. This is called “backup withholding.” Payments that
U.S. federal tax purposes has a domestic owner, the domestic owner's
may be subject to backup withholding include interest, tax-exempt
name is required to be provided on the “Name” line. If the direct owner
interest, dividends, broker and barter exchange transactions, rents,
of the entity is also a disregarded entity, enter the first owner that is not
royalties, nonemployee pay, and certain payments from fishing boat
disregarded for federal tax purposes. Enter the disregarded entity's
operators. Real estate transactions are not subject to backup
name on the “Business name/disregarded entity name” line. If the owner
withholding.
of the disregarded entity is a foreign person, you must complete an
appropriate Form W-8.
You will not be subject to backup withholding on payments you
receive if you give the requester your correct TIN, make the proper
Note. Check the appropriate box for the federal tax classification of the
certifications, and report all your taxable interest and dividends on your
person whose name is entered on the “Name” line (Individual/sole
tax return.
proprietor, Partnership, C Corporation, S Corporation, Trust/estate).
Limited Liability Company (LLC). If the person identified on the
Payments you receive will be subject to backup
“Name” line is an LLC, check the “Limited liability company” box only
withholding if:
and enter the appropriate code for the tax classification in the space
1. You do not furnish your TIN to the requester,
provided. If you are an LLC that is treated as a partnership for federal
2. You do not certify your TIN when required (see the Part II
tax purposes, enter “P” for partnership. If you are an LLC that has filed a
instructions on page 3 for details),
Form 8832 or a Form 2553 to be taxed as a corporation, enter “C” for
C corporation or “S” for S corporation. If you are an LLC that is
3. The IRS tells the requester that you furnished an incorrect TIN,
disregarded as an entity separate from its owner under Regulation
4. The IRS tells you that you are subject to backup withholding
section 301.7701-3 (except for employment and excise tax), do not
because you did not report all your interest and dividends on your tax
check the LLC box unless the owner of the LLC (required to be
return (for reportable interest and dividends only), or
identified on the “Name” line) is another LLC that is not disregarded for
5. You do not certify to the requester that you are not subject to
federal tax purposes. If the LLC is disregarded as an entity separate
backup withholding under 4 above (for reportable interest and dividend
from its owner, enter the appropriate tax classification of the owner
accounts opened after 1983 only).
identified on the “Name” line.
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