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For Forms W-9 that are not required to be signed,

A substitute Form W-9 that contains a separate signature

the electronic system need not provide for an

line just for the certifications satisfies the requirement that the

TIP

electronic signature or a perjury statement.

certifications be clearly stated.

If a single signature line is used for the required

For more details, see the following.

certifications and other provisions, the certifications must be

Announcement 98-27, which is on page 30 of Internal

highlighted, boxed, printed in bold-face type, or presented in

Revenue Bulletin 1998-15 at

some other manner that causes the language to stand out

irb98-15.pdf.

from all other information contained on the substitute form.

Announcement 2001-91, which is on page 221 of Internal

Additionally, the following statement must be presented to

Revenue Bulletin 2001-36 at

stand out in the same manner as described above and must

irb01-36.pdf.

appear immediately above the single signature line:

Individual Taxpayer Identification

“The Internal Revenue Service does not require your

Number (ITIN)

consent to any provision of this document other than the

certifications required to avoid backup withholding.”

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

required to file information returns with the IRS to get the

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

payee's (or other person's) correct name and TIN. For

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

individuals, the TIN is generally a social security number

requests them. However, if the IRS has notified the payee

(SSN).

that backup withholding applies, then you must instruct the

payee to strike out the language in the certification that

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

relates to underreporting. This instruction can be given orally

resident aliens for tax purposes are not eligible to obtain an

or in writing. See item 2 of the Certification on Form W-9. You

SSN. This includes certain resident aliens who must receive

can replace “defined below” with “defined in the instructions”

information returns but who cannot obtain

in item 3 of the Certification on Form W-9 when the

an SSN.

instructions will not be provided to the payee except upon

request. For more information, see Rev. Proc. 83-89,1983-2

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

C.B. 613; amplified by Rev. Proc. 96-26, which is on page 22

Application for IRS Individual Taxpayer Identification

of Internal Revenue Bulletin 1996-8 at

Number, unless they have an application pending for an

irbs/irb96-08.pdf.

SSN. Individuals who have an ITIN must provide it on Form

W-9.

TIN Applied for

Substitute Form W-9

For interest and dividend payments and certain payments

with respect to readily tradable instruments, the payee may

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

return a properly completed, signed Form W-9 to you with

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

“Applied For” written in Part I. This is an “awaiting-TIN”

IRS Form W-9 and it satisfies certain certification

certificate. The payee has 60 calendar days, from the date

requirements.

you receive this certificate, to provide a TIN. If you do not

You may incorporate a substitute Form W-9 into other

receive the payee's TIN at that time, you must begin backup

business forms you customarily use, such as account

withholding on payments.

signature cards. However, the certifications on the substitute

Reserve rule. You must backup withhold on any reportable

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

payments made during the 60-day period if a payee

W-9) that under penalties of perjury:

withdraws more than $500 at one time, unless the payee

1. The payee's TIN is correct,

reserves an amount equal to the current year's backup

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

withholding rate on all reportable payments made to the

failure to report interest and dividend income,

account.

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

Alternative rule. You may also elect to backup withhold

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

during this 60-day period, after a 7-day grace period, under

indicating that the payee is exempt from FATCA reporting is

one of the two alternative rules discussed below.

correct.

Option 1. Backup withhold on any reportable payments if

the payee makes a withdrawal from the account after the

You may provide certification instructions on a substitute

close of 7 business days after you receive the awaiting-TIN

Form W-9 in a manner similar to the official form. If you are

certificate. Treat as reportable payments all cash withdrawals

not collecting a FATCA exemption code by omitting that field

in an amount up to the reportable payments made from the

from the substitute Form W-9 (see

Payees and Account

day after you receive the awaiting-TIN certificate to the day of

Holders Exempt From FATCA

Reporting, later), you may

withdrawal.

notify the payee that item 4 does not apply.

Option 2. Backup withhold on any reportable payments

You may not:

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

payee makes any withdrawals, beginning no later than 7

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

business days after you receive the awaiting-TIN certificate.

signing, to agree to provisions unrelated to the required

certifications, or

The 60-day exemption from backup withholding

2. Imply that a payee may be subject to backup

does not apply to any payment other than interest,

withholding unless the payee agrees to provisions on the

dividends, and certain payments relating to readily

CAUTION

substitute form that are unrelated to the required

tradable instruments. Any other reportable payment, such as

certifications.

nonemployee compensation, is subject to backup

-2-

Instr. for Req. of Form W-9 (Rev. 12-2014)

Instructions For The Requester Of Form W-9 - Request For Taxpayer Identification Number And Certification - 2014 Page 2

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