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 Products


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


Comment on Form W-9

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

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