5-W9 2024.pdf

This is a W-9 Request for Taxpayer Identification Number and Certification form from the Department of the Treasury Internal Revenue Service, revised March 2024. The form is used to request taxpayer identification numbers (TIN) from individuals and entities for tax reporting purposes, including social security numbers (SSN) for individuals, individual taxpayer identification numbers (ITIN), adoption taxpayer identification numbers (ATIN), or employer identification numbers (EIN) for businesses. The form requires the requester's name and address, the payee's business classification (individual/sole proprietor, C corporation, S corporation, partnership, trust/estate, LLC, or other entity), and appropriate tax identification numbers, with certification under penalties of perjury that the information provided is correct.

The form includes detailed instructions for various entity types, backup withholding requirements, FATCA reporting obligations, and specific guidance for foreign persons and entities. It addresses exemptions from backup withholding for certain payees including corporations, tax-exempt organizations, individual retirement arrangements, and various financial institutions. The document also covers privacy protection measures, identity theft prevention, and provides guidance on updating information when circumstances change, with references to additional IRS publications and forms for complex situations involving foreign ownership, disregarded entities, and specialized account types.