Form W-9

(Rev. March 2024)

Request for Taxpayer 

Identification Number and Certification

Department of the Treasury 

Internal Revenue Service Go to www.irs.gov/FormW9 for instructions and the latest information.

Give form to the 

requester. Do not 

send to the IRS.

Before you begin. For guidance related to the purpose of Form W-9, see Purpose of Form, below. Print or type. See Specific Instructions on page 3.

1 Name of entity/individual. An entry is required. (For a sole proprietor or disregarded entity, enter the owner’s name on line 1, and enter the business/disregarded 

entity’s name on line 2.)

2 Business name/disregarded entity name, if different from above.

3a Check the appropriate box for federal tax classification of the entity/individual whose name is entered on line 1. Check 

only one of the following seven boxes. 

Individual/sole proprietor C corporation S corporation Partnership Trust/estate

LLC. Enter the tax classification (C = C corporation, S = S corporation, P = Partnership) . . . .

Note: Check the “LLC” box above and, in the entry space, enter the appropriate code (C, S, or P) for the tax 

classification of the LLC, unless it is a disregarded entity. A disregarded entity should instead check the appropriate 

box for the tax classification of its owner.

Other (see instructions)

3b If on line 3a you checked “Partnership” or “Trust/estate,” or checked “LLC” and entered “P” as its tax classification, 

and you are providing this form to a partnership, trust, or estate in which you have an ownership interest, check 

this box if you have any foreign partners, owners, or beneficiaries. See instructions . . . . . . . . .

4 Exemptions (codes apply only to 

certain entities, not individuals; 

see instructions on page 3):

Exempt payee code (if any)

Exemption from Foreign Account Tax 

Compliance Act (FATCA) reporting 

 code (if any)

(Applies to accounts maintained 

outside the United States.)

5 Address (number, street, and apt. or suite no.). See instructions.

6 City, state, and ZIP code

Requester’s name and address (optional)

7 List account number(s) here (optional)

Part I Taxpayer Identification Number (TIN)

Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid 

backup withholding. For individuals, this is generally your social security number (SSN). However, for a 

resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other 

entities, it is your employer identification number (EIN). If you do not have a number, see How to get a 

TIN, later.

Note: If the account is in more than one name, see the instructions for line 1. See also What Name and 

Number To Give the Requester for guidelines on whose number to enter.

Social security number

– –

or

Employer identification number

–

Part II Certification

Under penalties of perjury, I certify that:

1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and

2. I am not subject to backup withholding because (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue 

Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am 

no longer subject to backup withholding; and

3. I am a U.S. citizen or other U.S. person (defined below); and

4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct.

Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding 

because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, 

acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and, generally, payments 

other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions for Part II, later.

Sign 

Here

Signature of 

U.S. person Date

General Instructions

Section references are to the Internal Revenue Code unless otherwise 

noted.

Future developments. For the latest information about developments 

related to Form W-9 and its instructions, such as legislation enacted 

after they were published, go to www.irs.gov/FormW9.

What’s New

Line 3a has been modified to clarify how a disregarded entity completes 

this line. An LLC that is a disregarded entity should check the 

appropriate box for the tax classification of its owner. Otherwise, it 

should check the “LLC” box and enter its appropriate tax classification.

New line 3b has been added to this form. A flow-through entity is 

required to complete this line to indicate that it has direct or indirect 

foreign partners, owners, or beneficiaries when it provides the Form W-9 

to another flow-through entity in which it has an ownership interest. This 

change is intended to provide a flow-through entity with information 

regarding the status of its indirect foreign partners, owners, or 

beneficiaries, so that it can satisfy any applicable reporting 

requirements. For example, a partnership that has any indirect foreign 

partners may be required to complete Schedules K-2 and K-3. See the 

Partnership Instructions for Schedules K-2 and K-3 (Form 1065).

Purpose of Form

An individual or entity (Form W-9 requester) who is required to file an 

information return with the IRS is giving you this form because they

Cat. No. 10231X Form W-9 (Rev. 3-2024)
Form W-9 (Rev. 3-2024) Page 2 

must obtain your correct taxpayer identification number (TIN), which 

may be your social security number (SSN), individual taxpayer 

identification number (ITIN), adoption taxpayer identification number 

(ATIN), or employer identification number (EIN), to report on an 

information return the amount paid to you, or other amount reportable 

on an information return. Examples of information returns include, but 

are not limited to, the following.

• Form 1099-INT (interest earned or paid).

• Form 1099-DIV (dividends, including those from stocks or mutual 

funds).

• Form 1099-MISC (various types of income, prizes, awards, or gross 

proceeds).

• Form 1099-NEC (nonemployee compensation).

• Form 1099-B (stock or mutual fund sales and certain other 

transactions by brokers).

• Form 1099-S (proceeds from real estate transactions).

• Form 1099-K (merchant card and third-party network transactions).

• Form 1098 (home mortgage interest), 1098-E (student loan interest), 

and 1098-T (tuition).

• Form 1099-C (canceled debt).

• Form 1099-A (acquisition or abandonment of secured property).

Use Form W-9 only if you are a U.S. person (including a resident 

alien), to provide your correct TIN. 

Caution: If you don’t return Form W-9 to the requester with a TIN, you 

might be subject to backup withholding. See What is backup 

withholding, later.

By signing the filled-out form, you: 

1. Certify that the TIN you are giving is correct (or you are waiting for a 

number to be issued);

2. Certify that you are not subject to backup withholding; or

3. Claim exemption from backup withholding if you are a U.S. exempt 

payee; and

4. Certify to your non-foreign status for purposes of withholding under 

chapter 3 or 4 of the Code (if applicable); and

5. Certify that FATCA code(s) entered on this form (if any) indicating 

that you are exempt from the FATCA reporting is correct. See What Is 

FATCA Reporting, later, for further information.

Note: If you are a U.S. person and a requester gives you a form other 

than Form W-9 to request your TIN, you must use the requester’s form if 

it is substantially similar to this Form W-9.

Definition of a U.S. person. For federal tax purposes, you are

considered a U.S. person if you are:

• An individual who is a U.S. citizen or U.S. resident alien;

• A partnership, corporation, company, or association created or 

organized in the United States or under the laws of the United States;

• An estate (other than a foreign estate); or

• A domestic trust (as defined in Regulations section 301.7701-7).

Establishing U.S. status for purposes of chapter 3 and chapter 4 

withholding. Payments made to foreign persons, including certain 

distributions, allocations of income, or transfers of sales proceeds, may 

be subject to withholding under chapter 3 or chapter 4 of the Code 

(sections 1441–1474). Under those rules, if a Form W-9 or other 

certification of non-foreign status has not been received, a withholding 

agent, transferee, or partnership (payor) generally applies presumption 

rules that may require the payor to withhold applicable tax from the 

recipient, owner, transferor, or partner (payee). See Pub. 515, 

Withholding of Tax on Nonresident Aliens and Foreign Entities.

The following persons must provide Form W-9 to the payor for 

purposes of establishing its non-foreign status.

• In the case of a disregarded entity with a U.S. owner, the U.S. owner 

of the disregarded entity and not the disregarded entity.

• In the case of a grantor trust with a U.S. grantor or other U.S. owner, 

generally, the U.S. grantor or other U.S. owner of the grantor trust and 

not the grantor trust.

• In the case of a U.S. trust (other than a grantor trust), the U.S. trust 

and not the beneficiaries of the trust.

See Pub. 515 for more information on providing a Form W-9 or a 

certification of non-foreign status to avoid withholding.

Foreign person. If you are a foreign person or the U.S. branch of a 

foreign bank that has elected to be treated as a U.S. person (under 

Regulations section 1.1441-1(b)(2)(iv) or other applicable section for 

chapter 3 or 4 purposes), do not use Form W-9. Instead, use the 

appropriate Form W-8 or Form 8233 (see Pub. 515). If you are a 

qualified foreign pension fund under Regulations section 1.897(l)-1(d), or 

a partnership that is wholly owned by qualified foreign pension funds, 

that is treated as a non-foreign person for purposes of section 1445 

withholding, do not use Form W-9. Instead, use Form W-8EXP (or other 

certification of non-foreign status).

Nonresident alien who becomes a resident alien. Generally, only a 

nonresident alien individual may use the terms of a tax treaty to reduce 

or eliminate U.S. tax on certain types of income. However, most tax 

treaties contain a provision known as a saving clause. Exceptions 

specified in the saving clause may permit an exemption from tax to 

continue for certain types of income even after the payee has otherwise 

become a U.S. resident alien for tax purposes.

If you are a U.S. resident alien who is relying on an exception 

contained in the saving clause of a tax treaty to claim an exemption 

from U.S. tax on certain types of income, you must attach a statement 

to Form W-9 that specifies the following five items.

1. The treaty country. Generally, this must be the same treaty under 

which you claimed exemption from tax as a nonresident alien.

2. The treaty article addressing the income.

3. The article number (or location) in the tax treaty that contains the 

saving clause and its exceptions.

4. The type and amount of income that qualifies for the exemption 

from tax.

5. Sufficient facts to justify the exemption from tax under the terms of 

the treaty article.

Example. Article 20 of the U.S.-China income tax treaty allows an 

exemption from tax for scholarship income received by a Chinese 

student temporarily present in the United States. Under U.S. law, this 

student will become a resident alien for tax purposes if their stay in the 

United States exceeds 5 calendar years. However, paragraph 2 of the 

first Protocol to the U.S.-China treaty (dated April 30, 1984) allows the 

provisions of Article 20 to continue to apply even after the Chinese 

student becomes a resident alien of the United States. A Chinese

student who qualifies for this exception (under paragraph 2 of the first 

Protocol) and is relying on this exception to claim an exemption from tax 

on their scholarship or fellowship income would attach to Form W-9 a 

statement that includes the information described above to support that 

exemption.

If you are a nonresident alien or a foreign entity, give the requester the 

appropriate completed Form W-8 or Form 8233.

Backup Withholding

What is backup withholding? Persons making certain payments to you 

must under certain conditions withhold and pay to the IRS 24% of such 

payments. This is called “backup withholding.” Payments that may be 

subject to backup withholding include, but are not limited to, interest, 

tax-exempt interest, dividends, broker and barter exchange 

transactions, rents, royalties, nonemployee pay, payments made in 

settlement of payment card and third-party network transactions, and

certain payments from fishing boat operators. Real estate transactions 

are not subject to backup withholding.

You will not be subject to backup withholding on payments you receive 

if you give the requester your correct TIN, make the proper certifications, 

and report all your taxable interest and dividends on your tax return.

Payments you receive will be subject to backup withholding if: 

1. You do not furnish your TIN to the requester;

2. You do not certify your TIN when required (see the instructions for 

Part II for details);

3. The IRS tells the requester that you furnished an incorrect TIN;

4. The IRS tells you that you are subject to backup withholding 

because you did not report all your interest and dividends on your tax 

return (for reportable interest and dividends only); or

5. You do not certify to the requester that you are not subject to 

backup withholding, as described in item 4 under “By signing the filledout form” above (for reportable interest and dividend accounts opened 

after 1983 only).
Form W-9 (Rev. 3-2024) Page 3 

Certain payees and payments are exempt from backup withholding. 

See Exempt payee code, later, and the separate Instructions for the 

Requester of Form W-9 for more information.

See also Establishing U.S. status for purposes of chapter 3 and 

chapter 4 withholding, earlier.

What Is FATCA Reporting?

The Foreign Account Tax Compliance Act (FATCA) requires a 

participating foreign financial institution to report all U.S. account 

holders that are specified U.S. persons. Certain payees are exempt from 

FATCA reporting. See Exemption from FATCA reporting code, later, and 

the Instructions for the Requester of Form W-9 for more information.

Updating Your Information

You must provide updated information to any person to whom you 

claimed to be an exempt payee if you are no longer an exempt payee 

and anticipate receiving reportable payments in the future from this 

person. For example, you may need to provide updated information if 

you are a C corporation that elects to be an S corporation, or if you are 

no longer tax exempt. In addition, you must furnish a new Form W-9 if 

the name or TIN changes for the account, for example, if the grantor of a 

grantor trust dies.

Penalties

Failure to furnish TIN. If you fail to furnish your correct TIN to a

requester, you are subject to a penalty of $50 for each such failure 

unless your failure is due to reasonable cause and not to willful neglect.

Civil penalty for false information with respect to withholding. If you 

make a false statement with no reasonable basis that results in no 

backup withholding, you are subject to a $500 penalty.

Criminal penalty for falsifying information. Willfully falsifying

certifications or affirmations may subject you to criminal penalties 

including fines and/or imprisonment.

Misuse of TINs. If the requester discloses or uses TINs in violation of 

federal law, the requester may be subject to civil and criminal penalties.

Specific Instructions

Line 1

You must enter one of the following on this line; do not leave this line 

blank. The name should match the name on your tax return.

If this Form W-9 is for a joint account (other than an account 

maintained by a foreign financial institution (FFI)), list first, and then 

circle, the name of the person or entity whose number you entered in 

Part I of Form W-9. If you are providing Form W-9 to an FFI to document 

a joint account, each holder of the account that is a U.S. person must 

provide a Form W-9.

• Individual. Generally, enter the name shown on your tax return. If you 

have changed your last name without informing the Social Security 

Administration (SSA) of the name change, enter your first name, the last 

name as shown on your social security card, and your new last name. 

Note for ITIN applicant: Enter your individual name as it was entered 

on your Form W-7 application, line 1a. This should also be the same as 

the name you entered on the Form 1040 you filed with your application.

• Sole proprietor. Enter your individual name as shown on your Form 

1040 on line 1. Enter your business, trade, or “doing business as” (DBA) 

name on line 2.

• Partnership, C corporation, S corporation, or LLC, other than a 

disregarded entity. Enter the entity’s name as shown on the entity’s tax 

return on line 1 and any business, trade, or DBA name on line 2.

• Other entities. Enter your name as shown on required U.S. federal tax 

documents on line 1. This name should match the name shown on the 

charter or other legal document creating the entity. Enter any business, 

trade, or DBA name on line 2.

• Disregarded entity. In general, a business entity that has a single 

owner, including an LLC, and is not a corporation, is disregarded as an 

entity separate from its owner (a disregarded entity). See Regulations 

section 301.7701-2(c)(2). A disregarded entity should check the 

appropriate box for the tax classification of its owner. Enter the owner’s 

name on line 1. The name of the owner entered on line 1 should never 

be a disregarded entity. The name on line 1 should be the name shown 

on the income tax return on which the income should be reported. For

example, if a foreign LLC that is treated as a disregarded entity for U.S. 

federal tax purposes has a single owner that is a U.S. person, the U.S. 

owner’s name is required to be provided on line 1. If the direct owner of 

the entity is also a disregarded entity, enter the first owner that is not 

disregarded for federal tax purposes. Enter the disregarded entity’s 

name on line 2. If the owner of the disregarded entity is a foreign person, 

the owner must complete an appropriate Form W-8 instead of a Form 

W-9. This is the case even if the foreign person has a U.S. TIN. 

Line 2

If you have a business name, trade name, DBA name, or disregarded 

entity name, enter it on line 2.

Line 3a

Check the appropriate box on line 3a for the U.S. federal tax 

classification of the person whose name is entered on line 1. Check only 

one box on line 3a.

IF the entity/individual on line 1 

is a(n) . . .

THEN check the box for . . .

• Corporation Corporation.

• Individual or 

• Sole proprietorship

Individual/sole proprietor.

• LLC classified as a partnership 

for U.S. federal tax purposes or 

• LLC that has filed Form 8832 or 

2553 electing to be taxed as a 

corporation

Limited liability company and 

enter the appropriate tax 

classification: 

P = Partnership, 

C = C corporation, or 

S = S corporation.

• Partnership Partnership.

• Trust/estate Trust/estate.

Line 3b

Check this box if you are a partnership (including an LLC classified as a 

partnership for U.S. federal tax purposes), trust, or estate that has any 

foreign partners, owners, or beneficiaries, and you are providing this 

form to a partnership, trust, or estate, in which you have an ownership 

interest. You must check the box on line 3b if you receive a Form W-8 

(or documentary evidence) from any partner, owner, or beneficiary 

establishing foreign status or if you receive a Form W-9 from any 

partner, owner, or beneficiary that has checked the box on line 3b.

Note: A partnership that provides a Form W-9 and checks box 3b may 

be required to complete Schedules K-2 and K-3 (Form 1065). For more 

information, see the Partnership Instructions for Schedules K-2 and K-3 

(Form 1065).

If you are required to complete line 3b but fail to do so, you may not 

receive the information necessary to file a correct information return with 

the IRS or furnish a correct payee statement to your partners or 

beneficiaries. See, for example, sections 6698, 6722, and 6724 for 

penalties that may apply.

Line 4 Exemptions

If you are exempt from backup withholding and/or FATCA reporting, 

enter in the appropriate space on line 4 any code(s) that may apply to 

you.

Exempt payee code.

• Generally, individuals (including sole proprietors) are not exempt from 

backup withholding.

• Except as provided below, corporations are exempt from backup 

withholding for certain payments, including interest and dividends.

• Corporations are not exempt from backup withholding for payments 

made in settlement of payment card or third-party network transactions.

• Corporations are not exempt from backup withholding with respect to 

attorneys’ fees or gross proceeds paid to attorneys, and corporations 

that provide medical or health care services are not exempt with respect 

to payments reportable on Form 1099-MISC.

The following codes identify payees that are exempt from backup 

withholding. Enter the appropriate code in the space on line 4.

1—An organization exempt from tax under section 501(a), any IRA, or 

a custodial account under section 403(b)(7) if the account satisfies the 

requirements of section 401(f)(2).
Form W-9 (Rev. 3-2024) Page 4 

2—The United States or any of its agencies or instrumentalities.

3—A state, the District of Columbia, a U.S. commonwealth or territory, 

or any of their political subdivisions or instrumentalities.

4—A foreign government or any of its political subdivisions, agencies, 

or instrumentalities.

5—A corporation.

6—A dealer in securities or commodities required to register in the 

United States, the District of Columbia, or a U.S. commonwealth or 

territory.

7—A futures commission merchant registered with the Commodity 

Futures Trading Commission.

8—A real estate investment trust.

9—An entity registered at all times during the tax year under the 

Investment Company Act of 1940.

10—A common trust fund operated by a bank under section 584(a).

11—A financial institution as defined under section 581.

12—A middleman known in the investment community as a nominee or 

custodian.

13—A trust exempt from tax under section 664 or described in section 

4947.

The following chart shows types of payments that may be exempt 

from backup withholding. The chart applies to the exempt payees listed 

above, 1 through 13.

IF the payment is for . . . THEN the payment is exempt 

for . . .

• Interest and dividend payments All exempt payees except 

for 7.

• Broker transactions Exempt payees 1 through 4 and 6 

through 11 and all C corporations. 

S corporations must not enter an 

exempt payee code because they 

are exempt only for sales of 

noncovered securities acquired 

prior to 2012.

• Barter exchange transactions 

and patronage dividends

Exempt payees 1 through 4.

• Payments over $600 required to 

be reported and direct sales over 

$5,0001

Generally, exempt payees 

1 through 5.2

• Payments made in settlement of 

payment card or third-party 

network transactions

Exempt payees 1 through 4.

1See Form 1099-MISC, Miscellaneous Information, and its instructions.

2However, the following payments made to a corporation and 

reportable on Form 1099-MISC are not exempt from backup 

withholding: medical and health care payments, attorneys’ fees, gross 

proceeds paid to an attorney reportable under section 6045(f), and 

payments for services paid by a federal executive agency.

Exemption from FATCA reporting code. The following codes identify 

payees that are exempt from reporting under FATCA. These codes 

apply to persons submitting this form for accounts maintained outside 

of the United States by certain foreign financial institutions. Therefore, if 

you are only submitting this form for an account you hold in the United 

States, you may leave this field blank. Consult with the person 

requesting this form if you are uncertain if the financial institution is 

subject to these requirements. A requester may indicate that a code is 

not required by providing you with a Form W-9 with “Not Applicable” (or 

any similar indication) entered on the line for a FATCA exemption code.

A—An organization exempt from tax under section 501(a) or any 

individual retirement plan as defined in section 7701(a)(37).

B—The United States or any of its agencies or instrumentalities.

C—A state, the District of Columbia, a U.S. commonwealth or 

territory, or any of their political subdivisions or instrumentalities.

D—A corporation the stock of which is regularly traded on one or 

more established securities markets, as described in Regulations 

section 1.1472-1(c)(1)(i).

E—A corporation that is a member of the same expanded affiliated 

group as a corporation described in Regulations section 1.1472-1(c)(1)(i).

F—A dealer in securities, commodities, or derivative financial 

instruments (including notional principal contracts, futures, forwards, 

and options) that is registered as such under the laws of the United 

States or any state.

G—A real estate investment trust.

H—A regulated investment company as defined in section 851 or an 

entity registered at all times during the tax year under the Investment 

Company Act of 1940.

I—A common trust fund as defined in section 584(a).

J—A bank as defined in section 581.

K—A broker.

L—A trust exempt from tax under section 664 or described in section 

4947(a)(1).

M—A tax-exempt trust under a section 403(b) plan or section 457(g) 

plan.

Note: You may wish to consult with the financial institution requesting 

this form to determine whether the FATCA code and/or exempt payee 

code should be completed.

Line 5

Enter your address (number, street, and apartment or suite number). 

This is where the requester of this Form W-9 will mail your information 

returns. If this address differs from the one the requester already has on 

file, enter “NEW” at the top. If a new address is provided, there is still a 

chance the old address will be used until the payor changes your 

address in their records.

Line 6

Enter your city, state, and ZIP code.

Part I. Taxpayer Identification Number (TIN)

Enter your TIN in the appropriate box. If you are a resident alien and 

you do not have, and are not eligible to get, an SSN, your TIN is your 

IRS ITIN. Enter it in the entry space for the Social security number. If you 

do not have an ITIN, see How to get a TIN below.

If you are a sole proprietor and you have an EIN, you may enter either 

your SSN or EIN. 

If you are a single-member LLC that is disregarded as an entity 

separate from its owner, enter the owner’s SSN (or EIN, if the owner has 

one). If the LLC is classified as a corporation or partnership, enter the 

entity’s EIN.

Note: See What Name and Number To Give the Requester, later, for 

further clarification of name and TIN combinations.

How to get a TIN. If you do not have a TIN, apply for one immediately. 

To apply for an SSN, get Form SS-5, Application for a Social Security 

Card, from your local SSA office or get this form online at 

www.SSA.gov. You may also get this form by calling 800-772-1213. Use 

Form W-7, Application for IRS Individual Taxpayer Identification

Number, to apply for an ITIN, or Form SS-4, Application for Employer 

Identification Number, to apply for an EIN. You can apply for an EIN 

online by accessing the IRS website at www.irs.gov/EIN. Go to 

www.irs.gov/Forms to view, download, or print Form W-7 and/or Form 

SS-4. Or, you can go to www.irs.gov/OrderForms to place an order and 

have Form W-7 and/or Form SS-4 mailed to you within 15 business 

days.

If you are asked to complete Form W-9 but do not have a TIN, apply 

for a TIN and enter “Applied For” in the space for the TIN, sign and date 

the form, and give it to the requester. For interest and dividend 

payments, and certain payments made with respect to readily tradable 

instruments, you will generally have 60 days to get a TIN and give it to 

the requester before you are subject to backup withholding on 

payments. The 60-day rule does not apply to other types of payments. 

You will be subject to backup withholding on all such payments until 

you provide your TIN to the requester.

Note: Entering “Applied For” means that you have already applied for a 

TIN or that you intend to apply for one soon. See also Establishing U.S. 

status for purposes of chapter 3 and chapter 4 withholding, earlier, for 

when you may instead be subject to withholding under chapter 3 or 4 of 

the Code.

Caution: A disregarded U.S. entity that has a foreign owner must use 

the appropriate Form W-8.
Form W-9 (Rev. 3-2024) Page 5 

Part II. Certification

To establish to the withholding agent that you are a U.S. person, or 

resident alien, sign Form W-9. You may be requested to sign by the 

withholding agent even if item 1, 4, or 5 below indicates otherwise.

For a joint account, only the person whose TIN is shown in Part I 

should sign (when required). In the case of a disregarded entity, the 

person identified on line 1 must sign. Exempt payees, see Exempt payee 

code, earlier.

Signature requirements. Complete the certification as indicated in 

items 1 through 5 below.

1. Interest, dividend, and barter exchange accounts opened 

before 1984 and broker accounts considered active during 1983. 

You must give your correct TIN, but you do not have to sign the 

certification.

2. Interest, dividend, broker, and barter exchange accounts 

opened after 1983 and broker accounts considered inactive during 

1983. You must sign the certification or backup withholding will apply. If 

you are subject to backup withholding and you are merely providing 

your correct TIN to the requester, you must cross out item 2 in the 

certification before signing the form.

3. Real estate transactions. You must sign the certification. You may 

cross out item 2 of the certification.

4. Other payments. You must give your correct TIN, but you do not 

have to sign the certification unless you have been notified that you 

have previously given an incorrect TIN. “Other payments” include 

payments made in the course of the requester’s trade or business for 

rents, royalties, goods (other than bills for merchandise), medical and 

health care services (including payments to corporations), payments to 

a nonemployee for services, payments made in settlement of payment 

card and third-party network transactions, payments to certain fishing 

boat crew members and fishermen, and gross proceeds paid to 

attorneys (including payments to corporations). 

5. Mortgage interest paid by you, acquisition or abandonment of 

secured property, cancellation of debt, qualified tuition program 

payments (under section 529), ABLE accounts (under section 529A), 

IRA, Coverdell ESA, Archer MSA or HSA contributions or 

distributions, and pension distributions. You must give your correct 

TIN, but you do not have to sign the certification.

What Name and Number To Give the Requester

For this type of account: Give name and SSN of:

1. Individual The individual

2. Two or more individuals (joint account) 

other than an account maintained by 

an FFI

The actual owner of the account or, 

if combined funds, the first individual 

on the account1

3. Two or more U.S. persons 

 (joint account maintained by an FFI)

Each holder of the account 

4. Custodial account of a minor 

(Uniform Gift to Minors Act)

The minor2

5. a. The usual revocable savings trust 

(grantor is also trustee)

The grantor-trustee1

b. So-called trust account that is not 

a legal or valid trust under state law

The actual owner1

6. Sole proprietorship or disregarded 

entity owned by an individual

The owner3

7. Grantor trust filing under Optional 

Filing Method 1 (see Regulations 

section 1.671-4(b)(2)(i)(A))**

The grantor*

For this type of account: Give name and EIN of:

8. Disregarded entity not owned by an 

individual

The owner

9. A valid trust, estate, or pension trust Legal entity4

10. Corporation or LLC electing corporate 

status on Form 8832 or Form 2553

The corporation

11. Association, club, religious, charitable, 

educational, or other tax-exempt 

organization

The organization

12. Partnership or multi-member LLC The partnership

13. A broker or registered nominee The broker or nominee

14. Account with the Department of 

Agriculture in the name of a public 

entity (such as a state or local 

government, school district, or prison) 

that receives agricultural program 

payments

The public entity

15. Grantor trust filing Form 1041 or 

under the Optional Filing Method 2, 

requiring Form 1099 (see Regulations 

section 1.671-4(b)(2)(i)(B))**

The trust

1 List first and circle the name of the person whose number you furnish. 

If only one person on a joint account has an SSN, that person’s number 

must be furnished.

2Circle the minor’s name and furnish the minor’s SSN.

3You must show your individual name on line 1, and enter your business 

or DBA name, if any, on line 2. You may use either your SSN or EIN (if 

you have one), but the IRS encourages you to use your SSN.

4 List first and circle the name of the trust, estate, or pension trust. (Do 

not furnish the TIN of the personal representative or trustee unless the 

legal entity itself is not designated in the account title.) 

*Note: The grantor must also provide a Form W-9 to the trustee of the 

trust.

**For more information on optional filing methods for grantor trusts, see 

the Instructions for Form 1041.

Note: If no name is circled when more than one name is listed, the 

number will be considered to be that of the first name listed.

Secure Your Tax Records From Identity Theft

Identity theft occurs when someone uses your personal information, 

such as your name, SSN, or other identifying information, without your 

permission to commit fraud or other crimes. An identity thief may use 

your SSN to get a job or may file a tax return using your SSN to receive 

a refund.

To reduce your risk:

• Protect your SSN,

• Ensure your employer is protecting your SSN, and

• Be careful when choosing a tax return preparer.

If your tax records are affected by identity theft and you receive a 

notice from the IRS, respond right away to the name and phone number 

printed on the IRS notice or letter.

If your tax records are not currently affected by identity theft but you 

think you are at risk due to a lost or stolen purse or wallet, questionable 

credit card activity, or a questionable credit report, contact the IRS 

Identity Theft Hotline at 800-908-4490 or submit Form 14039.

For more information, see Pub. 5027, Identity Theft Information for 

Taxpayers.
Form W-9 (Rev. 3-2024) Page 6 

Victims of identity theft who are experiencing economic harm or a 

systemic problem, or are seeking help in resolving tax problems that 

have not been resolved through normal channels, may be eligible for 

Taxpayer Advocate Service (TAS) assistance. You can reach TAS by 

calling the TAS toll-free case intake line at 877-777-4778 or TTY/TDD 

800-829-4059.

Protect yourself from suspicious emails or phishing schemes. 

Phishing is the creation and use of email and websites designed to 

mimic legitimate business emails and websites. The most common act 

is sending an email to a user falsely claiming to be an established 

legitimate enterprise in an attempt to scam the user into surrendering 

private information that will be used for identity theft.

The IRS does not initiate contacts with taxpayers via emails. Also, the 

IRS does not request personal detailed information through email or ask 

taxpayers for the PIN numbers, passwords, or similar secret access 

information for their credit card, bank, or other financial accounts.

If you receive an unsolicited email claiming to be from the IRS, 

forward this message to phishing@irs.gov. You may also report misuse 

of the IRS name, logo, or other IRS property to the Treasury Inspector 

General for Tax Administration (TIGTA) at 800-366-4484. You can 

forward suspicious emails to the Federal Trade Commission at 

spam@uce.gov or report them at www.ftc.gov/complaint. You can 

contact the FTC at www.ftc.gov/idtheft or 877-IDTHEFT (877-438-4338). 

If you have been the victim of identity theft, see www.IdentityTheft.gov

and Pub. 5027.

Go to www.irs.gov/IdentityTheft to learn more about identity theft and 

how to reduce your risk.

Privacy Act Notice

Section 6109 of the Internal Revenue Code requires you to provide your 

correct TIN to persons (including federal agencies) who are required to 

file information returns with the IRS to report interest, dividends, or 

certain other income paid to you; mortgage interest you paid; the 

acquisition or abandonment of secured property; the cancellation of 

debt; or contributions you made to an IRA, Archer MSA, or HSA. The 

person collecting this form uses the information on the form to file 

information returns with the IRS, reporting the above information. 

Routine uses of this information include giving it to the Department of 

Justice for civil and criminal litigation and to cities, states, the District of 

Columbia, and U.S. commonwealths and territories for use in 

administering their laws. The information may also be disclosed to other 

countries under a treaty, to federal and state agencies to enforce civil 

and criminal laws, or to federal law enforcement and intelligence 

agencies to combat terrorism. You must provide your TIN whether or not 

you are required to file a tax return. Under section 3406, payors must 

generally withhold a percentage of taxable interest, dividends, and 

certain other payments to a payee who does not give a TIN to the payor. 

Certain penalties may also apply for providing false or fraudulent 

information.