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ITG FAQ #5 Answer-What is a Form W-9 and when is it applicable?

Form W-9, Request for Taxpayer Identification Number and Certification, is used by a U.S. person (including a resident alien) to give their correct TIN to the person requesting it, 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 an exempt payee.

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Page Last Reviewed or Updated: 14-Aug-2014