4-W9 2024.pdf

This is a Form W-9 (Request for Taxpayer Identification Number and Certification) from the U.S. Department of the Treasury, Internal Revenue Service, revised March 2024. The form is used to request taxpayer identification numbers from individuals and entities who are required to file an information return with the IRS, and serves as certification of the requestor's tax status, backup withholding exemption status, and FATCA reporting requirements. The form includes sections for entity classification (individual, corporation, partnership, LLC, etc.), taxpayer identification number entry (Social Security Number or Employer Identification Number), address information, and certification requirements under penalty of perjury.

The form provides comprehensive instructions for various entity types including individuals, corporations, partnerships, LLCs, trusts, and foreign entities, with specific guidance on backup withholding exemptions and FATCA reporting obligations. It includes detailed penalty information for failure to provide correct TIN ($50 per occurrence), false information ($500 penalty), and criminal penalties for willful falsification. The document also contains extensive backup withholding rules, exemption codes for various payee types, and requirements for updating information when tax status changes, along with identity theft protection guidance and privacy notices regarding IRS information collection and sharing practices.