W-9, Request for Taxpayer Identification Number (TIN) and Certification
http://www.irs.gov/uac/Form-W-9,-Request-for-Taxpayer-Identification-Number-and-Certification
Type
Form
Jurisdiction
U.S.
Sponsor/Regulator
U.S. Internal Revenue Service
Description
Form W-9, Request for Taxpayer Identification Number (TIN) and Certification, is used by third parties to collect identifying information to help file information returns with the IRS. It requests the name, address, and taxpayer identification information of a taxpayer.
Key Facts
The payer must collect withholding taxes on certain reportable payments for the IRS. However, if the payee certifies on the W-9 they are not subject to backup withholding they generally receive the full payment due them from the payer
Additional Information
Form W-9
Form W-9 on Wikipedia