2-W9 2024.pdf

This is a Form W-9 (Request for Taxpayer Identification Number and Certification) issued by the Internal Revenue Service, revised March 2024. The form is used by individuals and entities to provide their correct taxpayer identification number (TIN) to persons who are required to file information returns with the IRS, such as Forms 1099. The form includes sections for entering personal or business information, selecting the appropriate federal tax classification, providing either a Social Security Number or Employer Identification Number, and includes certification requirements under penalties of perjury that the information provided is correct.

The form contains detailed instructions for various entity types including individuals, sole proprietors, partnerships, corporations, LLCs, trusts, and estates, with specific guidance on backup withholding requirements and FATCA reporting obligations. It includes exemption codes for certain payees who are not subject to backup withholding, such as corporations, tax-exempt organizations, and certain government entities. The document also provides information on preventing identity theft, privacy protections under federal law, and includes a comprehensive section on what constitutes FATCA reporting and which foreign accounts and entities may be subject to these requirements.