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

Table of Contents

Future Developments

For the latest developments related to Form W-9 and its instructions, such as legislation enacted after they were published, go to


Foreign Account Tax Compliance Act (FATCA).   FATCA requires a participating foreign financial institution to report all U.S. account holders that are specified U.S. persons. Form W-9 and the Instructions for the Requester of Form W-9 have an Exemptions box on the front of the form that includes entry for the Exempt payee code (if any) and Exemption from FATCA Reporting Code (if any). The references for the appropriate codes are in the Exemptions section of Form W-9, and in the Payees Exempt from Backup Withholding and Payees and Account Holders Exempt From FATCA Reporting sections of these instructions.

  The Certification section in Part II of Form W-9 includes certification relating to FATCA reporting.

Payment card and third party network transactions.   References to payments made in settlement of payment card and third party network transactions are included in the Purpose of Form section of Form W-9. For more information, see the Instructions for Form 1099-K, Payment Card and Third Party Network Transactions on Also, visit

Backup withholding rate.   The backup withholding rate is 28% for reportable payments.

TIN matching e-services.   The IRS website offers TIN Matching e-services for certain payers to validate name and TIN combinations. See Taxpayer Identification Number (TIN) Matching  
on page 4.

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