What is the W-9 form for?
A person who is required to file an information return with the IRS must get the correct taxpayer identification number (TIN) to report, for example, income paid, real estate transactions, mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, or contributions made to an IRA. The Form W-9 is used only if you are a U.S. person (including a resident alien), to give your correct TIN to the person requesting it (the requester) and, when applicable, to: • certify the TIN you are giving is correct (or you are waiting for a number to be issued), • certify you are not subject to backup withholding, or • claim exemption from backup withholding if you are a U.S. exempt payee. Filling out a W-9 is straightforward. Just provide your name and Social Security Number, or the name and Employer Identification Number of your business. By submitting a W-9, you are certifying that the tax id number you are providing is correct and accurate and that you are not subjec