Internal Revenue Service United States Department of the Treasury

Instructions for the  
Requester of Form W-9 (01/2011)

Request for Taxpayer Identification Numberand Certification

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 01/2011


Table of Contents

  • Instructions for the  Requester of Form W-9 - Introductory Material
    • What's New
      • Reminders
    • Instructions for the  Requester of Form W-9 - Main Contents
      • How Do I Know When To UseForm W-9?
      • Electronic Submission of Forms W-9
        • Individual Taxpayer Identification Number (ITIN)
        • Substitute Form W-9
        • TIN Applied for
          • Payees Exempt From Backup Withholding
            • Payments Exempt From Backup Withholding
              • Joint Foreign Payees
              • Names and TINs To Usefor Information Reporting
              • Notices From the IRS
              • Taxpayer Identification Number (TIN) Matching
              • Additional Information
                 Next

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