B.1_473609 - Enclosure E_W-9 Form.pdf

This is the IRS Form W-9, Request for Taxpayer Identification Number and Certification (Revision March 2024). The form is used to request an individual's or entity's correct Taxpayer Identification Number (TIN), which is necessary for federal agencies and other organizations to report taxable income, interest, dividends, and certain payments made to the form requester.

The form consists of two main parts: Part I requires entry of the TIN (Social Security Number for individuals or Employer Identification Number for entities), and Part II contains certification statements under penalties of perjury. Key requirements include: providing the name of the entity or individual on Line 1; entering business name or DBA if different on Line 2; checking the appropriate federal tax classification box on Line 3a; providing address information on Lines 5 and 6; and certifying that the TIN provided is correct, that the filer is not subject to backup withholding, and that FATCA code (if applicable) is accurate. The form includes detailed instructions addressing special situations such as foreign persons, nonresident aliens, disregarded entities, partnerships, trusts, and sole proprietorships. The document also provides guidance on backup withholding requirements, FATCA reporting exemptions, penalties for providing incorrect TINs, identity theft protection measures, and privacy act notices. The form must be completed and signed by a U.S. person before submission to the requester, who is instructed not to send the form to the IRS.