Taxpayer Identification Number and Certification

Summary

Form W-9 is used to provide a correct taxpayer identification number to the person requesting it, and to certify that the number is correct, that the individual is not subject to backup withholding, and that the individual is a U.S. person. The form is used for various purposes, including reporting income paid to individuals, real estate transactions, and mortgage interest paid. It is essential to complete the form accurately to avoid backup withholding and potential penalties.

Details

Subject

Taxpayer Identification Number and Certification

Summary

Form W-9 is used to provide a correct taxpayer identification number to the person requesting it, and to certify that the number is correct, that the individual is not subject to backup withholding, and that the individual is a U.S. person. The form is used for various purposes, including reporting income paid to individuals, real estate transactions, and mortgage interest paid. It is essential to complete the form accurately to avoid backup withholding and potential penalties.

Issuing Body

Internal Revenue Service

Document Date

2007-10

Document Title

Request for Taxpayer Identification Number and Certification

Document Purpose

informational