Instructions for the Requester of Form W-9 - (Rev. March 2024) - Request for Taxpayer Identification Number and Certification

Sep 19, 2026

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Instructions for the requester of IRS Form W-9 explain how to obtain and rely on a taxpayer’s identification number and certification. The guidance covers updates for LLCs, including how to complete line 3a for disregarded versus non-disregarded LLCs, and how line 3b applies when a flow-through entity has foreign partners, owners, or beneficiaries. It also addresses withholding and reporting changes under sections 1446(a) and 1446(f) starting in 2023, plus reminders on backup withholding and FATCA exemptions.

LanguageEnglish

CategoryForms

FormatPDF

Pages7

Reading Time3 min

AccessFree to download

What’s New

Line 3a

Line 3b

Withholding and reporting under sections 1446(a) and (f) starting in 2023

Updated qualified intermediary (QI) agreement

Reminders

Backup withholding rate

FATCA and backup withholding exemptions

Differences in chapter 3 and chapter 4

Purpose

Instructions for the Requester of Form W-9 (Rev. March 2024) Request for Taxpayer Identification Number and Certification Department of the Treasury Internal Revenue Service Section references are to the Internal Revenue Code unless otherwise noted. Future Developments For 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) . What’s New Line 3a. We clarified that a Limited Liability Company (LLC) that is a disregarded entity should fill out line 3a by checking the appropriate box for the tax classification of its owner in the first row on line 3a. We also added guidance that provides clarity for disregarded entities completing lines 1 and 2. For proper processing, information for disregarded entities is reported asthe owner’s name on line 1, and the disregarded entity’s name is entered on line 2. For an LLC that is not disregarded, line 3a has a single box to check and available entry space for the LLC to notate the proper tax classification as corporation, S corporation, or partnership (C, S, or P) . We updated the Note in line 3a to emphasize this distinction for LLCs. Line 3b. A new line has been added for partnerships (including limited liability companies (LLCs) classified as partnerships for U.S. federal tax purposes), trusts, or estates to indicate if they have foreign partners, owners, or beneficiaries when providing this form to a flow-through entity in which it owns an interest. This change provides the flow-through entity with information regarding the status of its indirect foreign partners, owners, or beneficiaries, so that it can satisfy any applicable reporting requirements. You are only required to verify that the box on line 3b has been properly checked if you are a flow-through entity that is otherwise required to obtain a new Form W-9 from your partner, owner, or beneficiary. You may rely on the information provided on line 3b unless you know that it is incorrect. If line 3b is completed (or if it has not been completed and you know that this is incorrect), you may be required to report on Schedules K-2 and K-3 (Form 1065) or otherwise provide the relevant information to your partner, owner, or beneficiary. See Partnership Instructions for Schedules K-2 and K-3 (Form 1065) . Withholding and reporting under sections 1446(a) and (f) starting in 2023. Section 1446(f), added by P.L. 115-97, section 13501, enacted new rules for withholding on the transfer of a partnership interest. In general, section 1446(f) applies to transfers of partnership interests occurring on or after January 1, 2018. However, certain withholding provisions of section 1446(f) apply to transfers after 2022, including: • Transfers of interests in publicly traded partnerships (PTPs) under section 1446(f); • Distributions made by PTPs (PTP distributions); and • Partnership withholding under section 1446(f)(4) on distributions to transferees of non-PTP interests that failed to properly withhold under section 1446(f) . The portion of the section 1446(a) regulations relating to withholding and reporting on distributions made by PTPs was expanded to allow certain additional entities to act as nominees for PTP distributions. For applicability dates for certain regulations under sections 1446(a) and (f), see Notice 2021-51, available at [IRS.gov/irb/](IRS.gov/irb/)[ ](IRS.gov/irb/)[2021-36_IRB\#NOT-2021-51](2021-36_IRB#NOT-2021-51.)[.](2021-36_IRB#NOT-2021-51.) Updated qualified intermediary (QI) agreement. The QI withholding agreement, entered into by the Internal Revenue Service (IRS) and certain foreign persons under Regulations section 1. 1441-1(e), and outlined in Rev. Proc. 2017-15, expired December 31, 2022. New QI guidance effective January 1, 2023, was published in Rev. Proc. 2022-43 and allows certain persons to enter into an agreement to

FAQs

How should a disregarded LLC complete line 3a on Form W-9?

A disregarded entity completes line 3a by checking the appropriate box for the tax classification of its owner in the first row on line 3a. The instructions also provide clarity for disregarded entities completing lines 1 and 2.

What is the purpose of new line 3b on Form W-9?

Line 3b indicates whether partnerships, trusts, estates, or certain LLCs (classified as partnerships for U.S. federal tax purposes) have foreign partners, owners, or beneficiaries when providing the form to a flow-through entity. This helps the flow-through entity meet applicable reporting requirements.

What does the backup withholding and FATCA section remind requesters about?

The backup withholding rate is 24% for reportable payments. FATCA requires a participating foreign financial institution to report specified U.S. persons, while Form W-9 includes spaces for an Exempt payee code and exemption from FATCA reporting code, with references provided in the form and instructions.

Sep 19, 2026

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