Form W-9 (Rev. 12-2011) - Requester TIN Certification and Backup Withholding

Sep 29, 2026

Form W-9 (Rev. 12-2011) collects a requester’s payee identity details and taxpayer identification number (TIN) needed to report payments to the IRS, such as income, real estate transactions, mortgage interest, debt cancellation, and IRA contributions. It includes Part I TIN entry, certification under penalties of perjury, and sign-and-date instructions for a U.S. person. The form explains backup withholding rules, how to claim exemption when applicable, definitions of a U.S. person, and directions for foreign persons to use Form W-8 instead.

LanguageEnglish

CategoryExam

FormatPDF

Pages4

Reading Time10 min

AccessFree to download

Part I

Taxpayer Identification Number (TIN)

Certification and Penalties of Perjury

General Instructions: Purpose of Form

Who Must Use Form W-9

Definition of a U.S. person

Foreign Person Instructions

| | Name (as shown on your income tax return) | | | | --- | --- | --- | --- | | | Business name/disregarded entity name, if different from above | | | | | Check appropriate box for federal tax classification:
Individual/sole proprietor C Corporation S Corporation Partnership Trust/estate
Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=partnership) ▶
Other (see instructions) ▶ | | Exempt payee | | | Address (number, street, and apt. or suite no.) | Requester’s name and address (optional) | | | | City, state, and ZIP code | | | | | List account number(s) here (optional) | | | Part I Taxpayer Identification Number (TIN) Enter your TIN in the appropriate box. The TIN provided must match the name given on the “Name” line Social security number Print or type See Specific Instructions on page 2. to avoid backup withholding. For individuals, this is your social security number (SSN) . However, for a resident alien, sole proprietor, or disregarded entity, see the Part I instructions on page 3. For other entities, it is your employer identification number (EIN) . If you do not have a number, see How to get a | | | | | --- | --- | --- | – | | | | --- | --- | | | | | | | --- | --- | --- | --- | – TIN on page 3. Under penalties of perjury, I certify that: 1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me), and 2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding, and 3. I am a U.S. citizen or other U.S. person (defined below) . Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions on page 4. | Sign
Here | Signature of
U.S. person ▶ Date ▶ | | --- | --- | General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Purpose of Form A person who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) to report, for example, income paid to you, real estate transactions, mortgage interest you paid, acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA. Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN to the person requesting it (the requester) and, when applicable, to: 1. Certify that the TIN you are giving is correct (or you are waiting for a number to be issued), 2. Certify that you are not subject to backup withholding, or 3. Claim exemption from backup withholding if you are a U.S. exempt payee. If applicable, you are also certifying that as a U.S. person, your allocable share of any partnership income from a U.S. trade or business is not subject to the withholding tax on foreign partners’ share of effectively connected income. Note. If a requester gives you a form other than Form W-9 to request your TIN, you must use the requester’s form if it is substantially similar to this Form W-9 . Definition of a U.S. person. For federal tax purposes, you are considered a U.S. person if you are: •

FAQs

What information does Form W-9 require from the taxpayer?

It requires the taxpayer’s name and taxpayer identification number (TIN) entered in the appropriate box, along with certification statements under penalties of perjury and a signature/date for the U.S. person.

When is backup withholding not applied according to the form?

Backup withholding does not apply if the taxpayer is exempt from backup withholding, if the IRS has not notified the taxpayer of liability due to failure to report required information, or if the IRS has notified the taxpayer they are no longer subject to backup withholding.

Who should use Form W-9 versus Form W-8?

Form W-9 should be used only by U.S. persons (including resident aliens). Foreign persons should not use Form W-9 and must use the appropriate Form W-8 instead.

Sep 29, 2026

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