Enclosure E - Form W-9 (2024).pdf

Form W-9 is a federal tax form issued by the Internal Revenue Service (IRS) used to request and certify taxpayer identification numbers (TINs) for individuals and entities required to file information returns with the IRS. This revised version, effective March 2024, serves as a template that requesters use to obtain correct TIN information from payees before making reportable payments. The form requires the payee to provide their name, business name if applicable, address, and either a Social Security Number (SSN) for individuals or an Employer Identification Number (EIN) for businesses and other entities. Part I of the form requires entry of the TIN in the designated box, while Part II contains certification statements where the payee certifies under penalty of perjury that the TIN is correct, they are not subject to backup withholding, they are a U.S. person, and that any FATCA (Foreign Account Tax Compliance Act) codes are accurate.

The form includes comprehensive instructions addressing various entity types including sole proprietors, corporations, partnerships, trusts, and disregarded entities, with specific guidance on which individuals must sign and what information to provide for joint accounts. Key requirements include providing updated information if circumstances change, understanding backup withholding obligations and exemptions, and complying with FATCA reporting requirements. The instructions detail exempt payee codes for entities not subject to backup withholding, penalties for failure to furnish a correct TIN or making false statements, and guidance for foreign persons and nonresident aliens. The form also includes a Privacy Act Notice explaining how the IRS uses the provided information and measures taxpayers can take to protect against identity theft.