Instructions for the Requester of Form W-9 (9/2007)

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Instructions for the Requester of Form W-9 - Introductory Material

Table of Contents

What's New
Reminders

What's New

Section 6049 contains new information reporting requirements for tax-exempt interest. For information on certification rules for tax-exempt interest payments, see Notice 2006-93 on page 798 of Internal Revenue Bulletin(I.R.B.) 2006-44 at
www.irs.gov/pub/irs-irbs/irb06-44.pdf.

Reminders

The backup withholding rate is 28% for reportable payments.
The IRS website offers TIN Matching e-services for payers to validate name and TIN combinations. See Taxpayer Identification Number (TIN) Matching
on page 4.

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