Use Form W-9 to provide your correct 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
Comment on Form W-9
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