B.1 Enclosure 4 Form W-9.pdf

This is Form W-9, Request for Taxpayer Identification Number and Certification, revised March 2024 by the Internal Revenue Service.

The form is used by entities and individuals to provide their correct taxpayer identification number (TIN) to requesters who need it for federal tax reporting purposes. Part I requires entry of the appropriate TIN—either a Social Security Number (SSN) for individuals, an Employer Identification Number (EIN) for entities, or an Adoption Taxpayer Identification Number (ATIN) for certain cases. Part II contains certification statements under penalties of perjury confirming that the TIN provided is correct, that the filer is not subject to backup withholding (unless claiming an exemption), that the filer is a U.S. citizen or resident alien, and that any FATCA code entered is accurate. The form includes detailed instructions addressing foreign persons, nonresident aliens, backup withholding requirements, FATCA reporting exemptions, and identity theft prevention. Key exemptions from backup withholding are listed by payee type, including corporations, certain exempt organizations, and specific financial entities. The instructions clarify name and number requirements for different account types (individual, joint accounts, partnerships, trusts, and disregarded entities) and provide guidance on obtaining a TIN. The form emphasizes the importance of providing accurate information to avoid penalties for false statements and civil or criminal consequences for misuse of TINs. A Privacy Act Notice explains how the IRS uses the collected information and lists associated Internal Revenue Code sections.