{"data":{"source":{"kind":"url","url":"https://www.irs.gov/pub/irs-pdf/fw9.pdf","filename":"fw9.pdf","media_type":"application/pdf","bytes":140815,"sha256":"2d420cbb4123dcf1fb82595b2359cfbb5d81f00b9df9d359fcc7af361d093f53"},"document_kind":"pdf","format":"markdown","content":"Form W-9(Rev. March 2024)\nRequest for Taxpayer\nIdentification Number and Certification\nDepartment of the Treasury\nInternal Revenue Service Go to www.irs.gov/FormW9 for instructions and the latest information.\nGive form to the\nrequester. Do not\nsend to the IRS.\nBefore you begin. For guidance related to the purpose of Form W-9, see Purpose of Form, below.\nPrint or type.\nSee Specific Instructions on page 3.\n1 Name of entity/individual. An entry is required. (For a sole proprietor or disregarded entity, enter the owner’s name on line 1, and enter the business/disregarded\nentity’s name on line 2.)\n2 Business name/disregarded entity name, if different from above.\n3a Check the appropriate box for federal tax classification of the entity/individual whose name is entered on line 1. Check\nonly one of the following seven boxes.\nIndividual/sole proprietor C corporation S corporation Partnership Trust/estate\nLLC. Enter the tax classification (C = C corporation, S = S corporation, P = Partnership) . . . .\nNote: Check the “LLC” box above and, in the entry space, enter the appropriate code (C, S, or P) for the tax\nclassification of the LLC, unless it is a disregarded entity. A disregarded entity should instead check the appropriate\nbox for the tax classification of its owner.\nOther (see instructions)\n3b If on line 3a you checked “Partnership” or “Trust/estate,” or checked “LLC” and entered “P” as its tax classification,\nand you are providing this form to a partnership, trust, or estate in which you have an ownership interest, check\nthis box if you have any foreign partners, owners, or beneficiaries. See instructions . . . . . . . . .\n4 Exemptions (codes apply only to\ncertain entities, not individuals;\nsee instructions on page 3):\nExempt payee code (if any)\nExemption from Foreign Account Tax\nCompliance Act (FATCA) reporting\ncode (if any)\n(Applies to accounts maintained\noutside the United States.)\n5 Address (number, street, and apt. or suite no.). See instructions.\n6 City, state, and ZIP code\nRequester’s name and address (optional)\n7 List account number(s) here (optional)\nPart I Taxpayer Identification Number (TIN)\nEnter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid\nbackup withholding. For individuals, this is generally your social security number (SSN). However, for a\nresident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other\nentities, it is your employer identification number (EIN). If you do not have a number, see How to get a\nTIN, later.\nNote: If the account is in more than one name, see the instructions for line 1. See also What Name and\nNumber To Give the Requester for guidelines on whose number to enter.\nSocial security number\n– –\nor\nEmployer identification number\n–\nPart II Certification\nUnder penalties of perjury, I certify that:\n1. 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\n2. 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\nService (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\nno longer subject to backup withholding; and\n3. I am a U.S. citizen or other U.S. person (defined below); and\n4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct.\nCertification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding\nbecause 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,\nacquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and, generally, payments\nother than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions for Part II, later.\nSign\nHere Signature of\nU.S. person Date\nGeneral Instructions\nSection references are to the Internal Revenue Code unless otherwise\nnoted.\nFuture developments. For the latest information about developments\nrelated to Form W-9 and its instructions, such as legislation enacted\nafter they were published, go to www.irs.gov/FormW9.\nWhat’s New\nLine 3a has been modified to clarify how a disregarded entity completes\nthis line. An LLC that is a disregarded entity should check the\nappropriate box for the tax classification of its owner. Otherwise, it\nshould check the “LLC” box and enter its appropriate tax classification.\nNew line 3b has been added to this form. A flow-through entity is\nrequired to complete this line to indicate that it has direct or indirect\nforeign partners, owners, or beneficiaries when it provides the Form W-9\nto another flow-through entity in which it has an ownership interest. This\nchange is intended to provide a flow-through entity with information\nregarding the status of its indirect foreign partners, owners, or\nbeneficiaries, so that it can satisfy any applicable reporting\nrequirements. For example, a partnership that has any indirect foreign\npartners may be required to complete Schedules K-2 and K-3. See the\nPartnership Instructions for Schedules K-2 and K-3 (Form 1065).\nPurpose of Form\nAn individual or entity (Form W-9 requester) who is required to file an\ninformation return with the IRS is giving you this form because they\nCat. No. 10231X Form W-9 (Rev. 3-2024)\n\nForm W-9 (Rev. 3-2024) Page 2\nmust obtain your correct taxpayer identification number (TIN), which\nmay be your social security number (SSN), individual taxpayer\nidentification number (ITIN), adoption taxpayer identification number\n(ATIN), or employer identification number (EIN), to report on an\ninformation return the amount paid to you, or other amount reportable\non an information return. Examples of information returns include, but\nare not limited to, the following.\n• Form 1099-INT (interest earned or paid).\n• Form 1099-DIV (dividends, including those from stocks or mutual\nfunds).\n• Form 1099-MISC (various types of income, prizes, awards, or gross\nproceeds).\n• Form 1099-NEC (nonemployee compensation).\n• Form 1099-B (stock or mutual fund sales and certain other\ntransactions by brokers).\n• Form 1099-S (proceeds from real estate transactions).\n• Form 1099-K (merchant card and third-party network transactions).\n• Form 1098 (home mortgage interest), 1098-E (student loan interest),\nand 1098-T (tuition).\n• Form 1099-C (canceled debt).\n• Form 1099-A (acquisition or abandonment of secured property).\nUse Form W-9 only if you are a U.S. person (including a resident\nalien), to provide your correct TIN.\nCaution: If you don’t return Form W-9 to the requester with a TIN, you\nmight be subject to backup withholding. See What is backup\nwithholding, later.\nBy signing the filled-out form, you:\n1. Certify that the TIN you are giving is correct (or you are waiting for a\nnumber to be issued);\n2. Certify that you are not subject to backup withholding; or\n3. Claim exemption from backup withholding if you are a U.S. exempt\npayee; and\n4. Certify to your non-foreign status for purposes of withholding under\nchapter 3 or 4 of the Code (if applicable); and\n5. Certify that FATCA code(s) entered on this form (if any) indicating\nthat you are exempt from the FATCA reporting is correct. See What Is\nFATCA Reporting, later, for further information.\nNote: If you are a U.S. person and a requester gives you a form other\nthan Form W-9 to request your TIN, you must use the requester’s form if\nit is substantially similar to this Form W-9.\nDefinition of a U.S. person. For federal tax purposes, you are\nconsidered a U.S. person if you are:\n• An individual who is a U.S. citizen or U.S. resident alien;\n• A partnership, corporation, company, or association created or\norganized in the United States or under the laws of the United States;\n• An estate (other than a foreign estate); or\n• A domestic trust (as defined in Regulations section 301.7701-7).\nEstablishing U.S. status for purposes of chapter 3 and chapter 4\nwithholding. Payments made to foreign persons, including certain\ndistributions, allocations of income, or transfers of sales proceeds, may\nbe subject to withholding under chapter 3 or chapter 4 of the Code\n(sections 1441–1474). Under those rules, if a Form W-9 or other\ncertification of non-foreign status has not been received, a withholding\nagent, transferee, or partnership (payor) generally applies presumption\nrules that may require the payor to withhold applicable tax from the\nrecipient, owner, transferor, or partner (payee). See Pub. 515,\nWithholding of Tax on Nonresident Aliens and Foreign Entities.\nThe following persons must provide Form W-9 to the payor for\npurposes of establishing its non-foreign status.\n• In the case of a disregarded entity with a U.S. owner, the U.S. owner\nof the disregarded entity and not the disregarded entity.\n• In the case of a grantor trust with a U.S. grantor or other U.S. owner,\ngenerally, the U.S. grantor or other U.S. owner of the grantor trust and\nnot the grantor trust.\n• In the case of a U.S. trust (other than a grantor trust), the U.S. trust\nand not the beneficiaries of the trust.\nSee Pub. 515 for more information on providing a Form W-9 or a\ncertification of non-foreign status to avoid withholding.\nForeign person. If you are a foreign person or the U.S. branch of a\nforeign bank that has elected to be treated as a U.S. person (under\nRegulations section 1.1441-1(b)(2)(iv) or other applicable section for\nchapter 3 or 4 purposes), do not use Form W-9. Instead, use the\nappropriate Form W-8 or Form 8233 (see Pub. 515). If you are a\nqualified foreign pension fund under Regulations section 1.897(l)-1(d), or\na partnership that is wholly owned by qualified foreign pension funds,\nthat is treated as a non-foreign person for purposes of section 1445\nwithholding, do not use Form W-9. Instead, use Form W-8EXP (or other\ncertification of non-foreign status).\nNonresident alien who becomes a resident alien. Generally, only a\nnonresident alien individual may use the terms of a tax treaty to reduce\nor eliminate U.S. tax on certain types of income. However, most tax\ntreaties contain a provision known as a saving clause. Exceptions\nspecified in the saving clause may permit an exemption from tax to\ncontinue for certain types of income even after the payee has otherwise\nbecome a U.S. resident alien for tax purposes.\nIf you are a U.S. resident alien who is relying on an exception\ncontained in the saving clause of a tax treaty to claim an exemption\nfrom U.S. tax on certain types of income, you must attach a statement\nto Form W-9 that specifies the following five items.\n1. The treaty country. Generally, this must be the same treaty under\nwhich you claimed exemption from tax as a nonresident alien.\n2. The treaty article addressing the income.\n3. The article number (or location) in the tax treaty that contains the\nsaving clause and its exceptions.\n4. The type and amount of income that qualifies for the exemption\nfrom tax.\n5. Sufficient facts to justify the exemption from tax under the terms of\nthe treaty article.\nExample. Article 20 of the U.S.-China income tax treaty allows an\nexemption from tax for scholarship income received by a Chinese\nstudent temporarily present in the United States. Under U.S. law, this\nstudent will become a resident alien for tax purposes if their stay in the\nUnited States exceeds 5 calendar years. However, paragraph 2 of the\nfirst Protocol to the U.S.-China treaty (dated April 30, 1984) allows the\nprovisions of Article 20 to continue to apply even after the Chinese\nstudent becomes a resident alien of the United States. A Chinese\nstudent who qualifies for this exception (under paragraph 2 of the first\nProtocol) and is relying on this exception to claim an exemption from tax\non their scholarship or fellowship income would attach to Form W-9 a\nstatement that includes the information described above to support that\nexemption.\nIf you are a nonresident alien or a foreign entity, give the requester the\nappropriate completed Form W-8 or Form 8233.\nBackup Withholding\nWhat is backup withholding? Persons making certain payments to you\nmust under certain conditions withhold and pay to the IRS 24% of such\npayments. This is called “backup withholding.” Payments that may be\nsubject to backup withholding include, but are not limited to, interest,\ntax-exempt interest, dividends, broker and barter exchange\ntransactions, rents, royalties, nonemployee pay, payments made in\nsettlement of payment card and third-party network transactions, and\ncertain payments from fishing boat operators. Real estate transactions\nare not subject to backup withholding.\nYou will not be subject to backup withholding on payments you receive\nif you give the requester your correct TIN, make the proper certifications,\nand report all your taxable interest and dividends on your tax return.\nPayments you receive will be subject to backup withholding if:\n1. You do not furnish your TIN to the requester;\n2. You do not certify your TIN when required (see the instructions for\nPart II for details);\n3. The IRS tells the requester that you furnished an incorrect TIN;\n4. The IRS tells you that you are subject to backup withholding\nbecause you did not report all your interest and dividends on your tax\nreturn (for reportable interest and dividends only); or\n5. You do not certify to the requester that you are not subject to\nbackup withholding, as described in item 4 under “By signing the filled-\nout form” above (for reportable interest and dividend accounts opened\nafter 1983 only).","units":[{"index":1,"label":"page 1","char_start":0,"char_end":5658,"sha256":"c51223798908963227f21801aeda7ed090dcc3c4a1d59b664a7123b6022fa54e","needs_ocr":false,"truncated":false},{"index":2,"label":"page 2","char_start":5660,"char_end":13828,"sha256":"19a19bd9e35bb6e926f7e5bd1c3412cfbc8d21c08551c33f34adc869f98e812d","needs_ocr":false,"truncated":false}],"unit_count":2,"units_total":6,"metadata":{"title":"Form W-9 (Rev. 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