About Form W-9, Request for Taxpayer Identification Number and Certification

Use Form W-9 to provide your correct Taxpayer Identification Number (TIN) to the person who is required to file an information return with the IRS to report, for example:

  • Income paid to you. 
  • Real estate transactions. 
  • Mortgage interest you paid. 
  • Acquisition or abandonment of secured property. 
  • Cancellation of debt.
  • Contributions you made to an IRA.

Current Revision


Recent Developments

Public Law 115-97 changed the backup withholding rate from 28% to 24%.


Other Items You May Find Useful

All Form W-9 Revisions

About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities

About Publication 519, U.S. Tax Guide for Aliens

Publication 1281 (PDF) , Backup Withholding for Missing and Incorrect Name/TIN(S)

Publication 5027 (PDF), Identity Theft Information for Taxpayers

Other Current Products