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.
Public Law 115-97 changed the backup withholding rate from 28% to 24%.
Other Items You May Find Useful
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