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The document summarizes what’s new for digital-asset (DA) exempt recipients, transitional relief related to backup withholding and penalties, revised backup withholding thresholds, and the application of a de minimis rule for certain third-party network transactions.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/instructions-for-the-requester-of-form-w-9-rev-june-2026/303235/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/instructions-for-the-requester-of-form-w-9-rev-june-2026/303235.png","ImageObject",442,249,{"name":42,"@type":43},"Hazel","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-03","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",7,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What is this document’s purpose?","Question",{"text":63,"@type":64},"It provides instructions for the requester of Form W-9, describing how the requester should obtain taxpayer identification number information and certification details. It also explains relevant section references and updates that affect the form and instructions.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"What changes were made for digital asset (DA) exempt recipients?",{"text":68,"@type":64},"The document introduces a new category of exempt recipient for sales of digital assets and describes how final regulations expanded the list of exempt recipients. It also notes that Form W-9 is updated to add a checkbox related to a broker obtaining certification from another broker.",{"name":70,"@type":61,"acceptedAnswer":71},"How do the instructions address backup withholding thresholds and timing?",{"text":72,"@type":64},"They describe how backup withholding thresholds are raised under P.L. 119-21 for many reportable payments and become effective for payments made after 2025, with indexing for inflation after 2026. The document also discusses related modifications for third-party settlement organization reporting thresholds.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},303235,1790568947,{"code":4,"msg":82,"data":83},"success",[84,89,94,99,104,109,113,118,123],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":95,"doc_module":22,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},14,"Invoices",70,"invoices",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},15,"Posters",60,"posters",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},16,"Social Media",50,"social-media",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":111,"slug":112},17,40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":125,"show_sort_weight":4,"slug":126},158,"General","general-158",{"code":4,"msg":82,"data":128},{"doc_id":79,"user_id":129,"nickname":42,"user_avatar":130,"doc_module":22,"category_id":110,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":136,"language":137,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":12,"update_tm":141,"read_time":30},137441390410,"https://ap-avatar.wpscdn.com/avatar/2000252f4ab5702993?_k=1776741390130283984","Note: The draft you are looking for begins on the next page.  \nCaution: DRAFT—NOT FOR FILING  \nThis is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information. Do not file draft forms. We incorporate all significant changes to forms posted with this coversheet. However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post a new draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of a form and the final revision of the form. Forms and instructions are subject to OMB approval before they can be officially released, so we post drafts of them until they are approved. Drafts of instructions and pubs usually have some additional changes before their final release. Early release drafts are at [IRS.gov/DraftForms](IRS.gov/DraftForms and)[ and](IRS.gov/DraftForms and) remain there after the final release is posted at [IRS.gov/LatestForms](IRS.gov/LatestForms. Also see)[. Also see](IRS.gov/LatestForms. Also see) [IRS.gov/Forms](IRS.gov/Forms).  \nMost forms and publications have a page on [IRS.gov:](IRS.gov:) [IRS.gov/Form1040](IRS.gov/Form1040 for)[ for](IRS.gov/Form1040 for)[ ](IRS.gov/Form1040 for)Form 1040; [IRS.gov/Pub501](IRS.gov/Pub501) for Pub. 501; [IRS.gov/W4](IRS.gov/W4 for Form W-4)[ for Form W-4](IRS.gov/W4 for Form W-4); and [IRS.gov/ScheduleA](IRS.gov/ScheduleA for Schedule A)[ for Schedule A](IRS.gov/ScheduleA for Schedule A) (Form 1040), for example, and similarly for other forms, pubs, and schedules for Form 1040. When typing in a link, type it into the address bar of your browser, not a Search box on [IRS.gov](IRS.gov).  \nIf you wish, you can submit comments to the IRS about draft or final forms, instructions, or pubs at [IRS.gov/FormsComments](IRS.gov/FormsComments. Include)[. Include](IRS.gov/FormsComments. Include) “NTF” followed by the form or pub number (for example, “NTF1040”,“NTFW4”, “NTF501”, etc. ) in the body of the message to route your message properly. We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product, but we will review each “NTF”message. If you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more info, click here.  \nDRAFT  \nTREASURY/IRS AND OMB USE ONLY DRAFT  \nInstructions for the Requester of Form W-9  \n(Rev. June 2026)  \nRequest for Taxpayer Identification Number  \nand Certification  \nSection references are to the Internal Revenue Code unless otherwise noted.  \nFuture Developments  \nFor the latest developments related to Form W-9 and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/FormW9)[ ](go to IRS.gov/FormW9)[IRS.gov/FormW9](go to IRS.gov/FormW9) .  \nWhat’s New  \nNew category of exempt recipient for sales of digital assets (DA). Final regulations described in Treasury Decision 10000 dated July 9, 2024, added certain U.S. digital asset brokers (other than certain registered investment advisers  \nthat are not otherwise an exempt recipient under Regulations section 1.6045-1(c)(3)(i)(B)(1) through (11)) to the list of exempt recipients. See Notice 2024-56, available at [IRS.gov/irb/](IRS.gov/irb/)[ ](IRS.gov/irb/)[2024-29_IRB\\#NOT-2024-56](2024-29_IRB#NOT-2024-56. Form W-9 is updated in Part II)[. Form W-9 is updated in Part II](2024-29_IRB#NOT-2024-56. Form W-9 is updated in Part II)[ ](2024-29_IRB#NOT-2024-56. Form W-9 is updated in Part II)(Certification) to add a checkbox to facilitate a broker obtaining certification from another broker that the other broker is a U.S. digital asset broker within the meaning of Regulations section 1.6045-1(g)(4)(i)(A)(1) (other than a registered investment adviser ","cbCaijumfY11jMZG","https://ap.wps.com/l/cbCaijumfY11jMZG","pdf",377656,8,"English","# Future Developments\n# What’s New\n## Digital assets exempt recipients\n## Transitional relief from certain penalties\n## Backup withholding thresholds\n## De minimis rule for third-party network transactions","[{\"question\":\"What is this document’s purpose?\",\"answer\":\"It provides instructions for the requester of Form W-9, describing how the requester should obtain taxpayer identification number information and certification details. It also explains relevant section references and updates that affect the form and instructions.\"},{\"question\":\"What changes were made for digital asset (DA) exempt recipients?\",\"answer\":\"The document introduces a new category of exempt recipient for sales of digital assets and describes how final regulations expanded the list of exempt recipients. It also notes that Form W-9 is updated to add a checkbox related to a broker obtaining certification from another broker.\"},{\"question\":\"How do the instructions address backup withholding thresholds and timing?\",\"answer\":\"They describe how backup withholding thresholds are raised under P.L. 119-21 for many reportable payments and become effective for payments made after 2025, with indexing for inflation after 2026. The document also discusses related modifications for third-party settlement organization reporting thresholds.\"}]","Instructions for the Requester of Form W-9 - Rev. June 2026 | PDF",1789801067]