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
items 1, 4, or 5 below indicate 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
through 5 below.
- 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.
- 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.
- Real estate transactions. You must sign the certification. You
item 2 of the certification.
- Other payments. You must give your correct TIN, but you do not
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
business for rents, royalties, goods (other than bills for merchandise), medical and health
services (including payments to corporations), payments to a nonemployee for services,
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).
- Mortgage interest paid by you, acquisition or abandonment of secured property, cancellation of debt, qualified tuition program payments (under section 529), 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.
|For this type of account:
||Give name and SSN of:
|2. Two or more individuals (joint account)
||The actual owner of the account or,
if combined funds, the first
individual on the account
|3. Custodian account of a minor (Uniform Gift to Minors Act)
|4. a. The usual revocable savings
trust (grantor is also trustee)
b. So-called trust account that is
not a legal or valid trust under
The actual owner1
|5. Sole proprietorship or disregarded
entity owned by an individual
|6. Grantor trust filing under Optional
Form 1099 Filing Method 1 (see
Regulations section 1.671-4(b)(2)(i)
|For this type of account:
||Give name and EIN of:
|7. Disregarded entity not owned by an individua
|8. A valid trust, estate, or pension trust
|9. Corporation or LLC electing
corporate status on Form 8832 or
|10. Association, club, religious,
charitable, educational, or other taxexempt
|11. Partnership or multi-member LLC
|12. A broker or registered nominee
||The broker or nominee
|13. Account with the Department of Agriculture in the name of a public entity (such
state or local government, school district, or prison) that receives agricultural
||The public entity
|14. Grantor trust filing under the Form 1041 Filing Method or the Optional Form 1099
Filing Method 2 (see Regulations section 1.671-4(b)(2)(i) (B))
List first and circle the name of the person whose number you furnish. If only one person on a
account has an SSN, that person’s number must be furnished.
2: Circle the minor’s name and furnish the minor’s SSN.
You must show your individual name and you may also enter your business or DBA name on the
name/disregarded entity” name line. You may use either your SSN or EIN (if you have one), but
IRS encourages you to use your SSN
List first and circle the name of the trust, estate, or pension trust. (Do not furnish the TIN of
personal representative or trustee unless the legal entity itself is not designated in the
title.) Also see Special rules for partnerships on page 2.
*Note. Grantor also must provide a Form W-9 to trustee of trust.
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
identifying information, without your permission, to commit fraud or other crimes. An identity
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 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
at risk due to a lost or stolen purse or wallet, questionable credit card activity or credit
contact the IRS Identity Theft Hotline at 1-800-908-4490 or submit Form 14039.
For more information, see Publication 4535, Identity Theft Prevention and Victim
Victims of identity theft who are experiencing economic harm or a system problem, or
seeking help in resolving tax problems that have not been resolved through normal channels, may
eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the TAS
toll-free case intake line at
1-877-777-4778 or TTY/TDD 1-800-829-4059
Protect yourself from suspicious emails or phishing schemes. Phishing
creation and use of email and websites designed to mimic legitimate business emails and
The most common act is sending an email to a user falsely claiming to be an established
enterprise in an attempt to scam the user into surrendering private information that will be
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,
or similar secret access information for their credit card, bank, or other financial
If you receive an unsolicited email claiming to be from the IRS, forward this
email@example.com. You may also report misuse of the IRS name, logo, or other IRS property to the
Treasury Inspector General for Tax Administration (TIGTA) at 1-800-366-4484. You can forward
suspicious emails to the Federal Trade Commission at: firstname.lastname@example.org or contact them at
www.ftc.gov/idtheft or 1-877-IDTHEFT (1-877-438-4338).
Visit IRS.gov to learn more about identity theft and how to
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
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
possessions for use in administering their laws. The information also may be disclosed to other
countries under a treaty, to federal and state agencies to enforce civil and criminal laws, or
federal law enforcement and
intelligence agencies to combat terrorism. You must provide your TIN whether or not you are
to file a tax return. Under section 3406, payers must generally withhold a percentage of taxable
interest, dividend, and certain other payments to a payee who does not give a TIN to the payer.
Certain penalties may also apply for
providing false or fraudulent information.