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Instructions for the Requester of Form W-9 for more

J. Recipient Names and Taxpayer

information on how to request a TIN.

Identification Numbers (TINs)

If the recipient is a foreign person, the IRS suggests

that you request the recipient complete the appropriate

Recipient names. Show the full name and address in

Form W-8. See the Instructions for the Requester of

the section provided on the information return. If

Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY.

payments have been made to more than one recipient or

U.S. resident aliens who rely on a “saving clause”

the account is in more than one name, show on the first

of a tax treaty are to complete Form W-9, not

name line the name of the recipient whose TIN is first

Form W-8BEN. See Pub. 515 and Pub. 519.

shown on the return. You may show the names of any

CAUTION

other individual recipients in the area below the first line, if

You may be subject to a penalty for an incorrect or

desired. Form W-2G filers, see the Instructions for Forms

missing TIN on an information return. See

part O

for more

W-2G and 5754.

information. You are required to maintain the

Sole proprietors. You must show the individual's

confidentiality of information obtained on a Form W-9/

name on the first name line; on the second name line, you

W-9S relating to the taxpayer's identity (including SSNs,

may enter the “doing business as (DBA)” name. You may

EINs, ITINs, and ATINs), and you may use such

not enter only the DBA name. For the TIN, enter either the

information only to comply with the tax laws.

individual's SSN or the EIN of the business (sole

If the recipient does not provide a TIN, leave the

proprietorship). The IRS prefers that you enter the SSN.

box for the recipient's TIN blank on the Form

TIP

Limited liability company (LLC). For a

1097, 1098, 1099, 3921, 3922, 5498, or W-2G.

single-member LLC (including a foreign LLC with a U.S.

Backup withholding may apply; see

part N

owner) that is disregarded as an entity separate from its

owner under Regulations section 301.7701-3, enter the

If the recipient does not provide a TIN, you may

owner's name only on the first name line and the LLC's

not make the election described in Regulations

name on the second name line. For the TIN, enter the

section 1.1471-4(d)(5)(i)(A) or (B) or report as

owner's SSN (or EIN, if applicable). If the LLC is taxed as

CAUTION

described in Regulations section 1.1471-4(d)(2)(iii)(A).

a corporation, partnership, etc., enter the entity's EIN.

Bankruptcy estate. If an individual (the debtor) for

The TIN for individual recipients of information returns

whom you are required to file an information return is in

is the SSN, ITIN, or ATIN. See

Sole

proprietors, earlier.

Chapter 11 bankruptcy, and the debtor notified you of the

For other recipients, including corporations, partnerships,

bankruptcy estate's EIN, report post-petition gross

and estates, the TIN is the EIN. Income reportable after

income, gross proceeds, or other reportable payments on

the death of an individual must reflect the TIN of the

the applicable information return using the estate's name

payee, that is, of the estate or of the surviving joint owner.

and EIN. The debtor should notify you when the

For more information, see Personal Representative in

bankruptcy is closed, dismissed, or converted, so that any

Pub. 559. For LLCs, see the information on

Limited

subsequent information returns will be filed with the

liability company

(LLC), earlier.

correct name and EIN. Different rules apply if the

SSNs, ITINs, and ATINs have nine digits separated by

bankruptcy is converted to Chapter 7, 12, or 13 of the

two hyphens (000-00-0000), and EINs have nine digits

Bankruptcy Code. For additional guidance, see Notice

separated by only one hyphen (00-0000000). Note. Make

2006-83, 2006-40 I.R.B. 596, available at

IRS.gov/irb/

sure you include the hyphen(s) in the correct place(s)

2006-40_IRB/ar12.html.

when completing the paper form(s).

TINs. TINs are used to associate and verify amounts you

Expired ITINs may continue to be used for

report to the IRS with corresponding amounts on tax

information return purposes regardless of whether

returns. Therefore, it is important that you report correct

they have expired for individual income tax return

names, social security numbers (SSNs), individual

CAUTION

filing purposes. Additionally, the third parties who file and

taxpayer identification numbers (ITINs), employer

furnish information returns with an expired payee ITIN will

identification numbers (EINs), or adoption taxpayer

not be subject to information return penalties under

identification numbers (ATINs) for recipients on the forms

sections 6721 or 6722 solely because the ITIN is expired.

sent to the IRS.

See Notice 2016-48, 2016-33 I.R.B. 235 available at

IRS.gov/irb/2016-33_IRB#NOT-2016-48.

Only one recipient TIN can be entered on the

form.

TIP

Truncating payee’s TIN on payee statements. Filers

of information returns are permitted to truncate a payee's

Requesting a recipient's TIN. If the recipient is a U.S.

TIN (SSN, ITIN, ATIN, or EIN) on most payee statements.

person (including a U.S. resident alien), the IRS suggests

The payee's TIN may not be truncated on Form W2-G.

that you request the recipient complete Form W-9,

Where permitted, filers may truncate a payee's TIN on the

Request for Taxpayer Identification Number and

payee statement (including substitute and composite

Certification, or Form W-9S, Request for Student's or

substitute statements) furnished to the payee in paper

Borrower's Taxpayer Identification Number and

form or electronically. Generally, the payee statement is

Certification, as appropriate. Form W-9 is required to be

that copy of an information return designated "Copy B" on

completed by recipients of certain types of payments (as

the form. A "payee" is any person who is required to

provided in Regulations section 31.3406(d)-1). See the

receive a copy of the information set forth on an

-12-

Gen. Instr. for Certain Info. Returns (2018)

Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, And W-2g - General Instructions For Certain Information Returns - 2018 Page 12

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