B.1_472719 - Enclosure E_W-9 Form.pdf

This is Form W-9, the Internal Revenue Service's Request for Taxpayer Identification Number and Certification, revised March 2024. The form is provided by requesters (typically employers, financial institutions, or federal contractors) to collect taxpayer identification information from individuals and entities required to file information returns with the IRS.

Form W-9 requires the completion of two primary sections: Part I requests the taxpayer identification number (TIN), which may be a Social Security Number (SSN) for individuals, an Employer Identification Number (EIN) for entities, or an Individual Taxpayer Identification Number (ITIN) for certain non-residents. Part II contains certification statements in which the signatory affirms the accuracy of the provided TIN, confirms non-subject status to backup withholding (or claims exemption if applicable), certifies U.S. person status, and confirms the accuracy of any FATCA (Foreign Account Tax Compliance Act) exemption codes. The form also collects basic entity information including business name, address, and entity classification (individual, corporation, partnership, LLC, trust/estate, or other). Line 3b allows partnerships with foreign ownership to indicate indirect foreign interest status. The form includes detailed instructions addressing exemptions from backup withholding, FATCA reporting requirements, foreign person classifications, nonresident alien status, and penalties for providing false information. Additionally, the form provides guidance on identity theft protection and requires certification by a U.S. person authorized to sign on behalf of the account holder.