Form W-9 Identification Number and CertificationRequest for Taxpayer Give Form to the

(Rev. October 2018) requester. Do not

Department of the Treasury send to the IRS.
Internal Revenue Service ▶ Go to www.irs.gov/FormW9 for instructions and the latest information.
1 Name (as shown on your income tax return). Name is required on this line; do not leave this line blank.

2 Business name/disregarded entity name, if different from above

on page 3.

3 Check appropriate box for federal tax classification of the person whose name is entered on line 1. Check only one of the 4 Exemptions (codes apply only
to following seven boxes. certain entities, not individuals; see
instructions on page 3):
Print or type.
See Specific Instructions

Individual/sole proprietor or C Corporation S Corporation Partnership Trust/estate

single-member LLC Exempt payee code (if any)

Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=Partnership) ▶
Note: Check the appropriate box in the line above for the tax classification of the single-member owner. Do not check Exemption from FATCA reporting

LLC if the LLC is classified as a single-member LLC that is disregarded from the owner unless the owner of the LLC is another LLC that
is not disregarded from the owner for U.S. federal tax purposes. Otherwise, a single-member LLC that code (if any) is disregarded from
the owner should check the appropriate box for the tax classification of its owner.

Other (see instructions) ▶ (Applies to accounts maintained outside the U.S.)

5 Address (number, street, and apt. or suite no.) See instructions. Requester’s name and address (optional)

6 City, state, and ZIP code

7 List account number(s) here (optional)

Part I Taxpayer Identification Number (TIN)

Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid Social security number
backup withholding. For individuals, this is generally your social security number (SSN). However, for a
resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other – – entities, it is your employer
identification number (EIN). If you do not have a number, see How to get a
TIN, later. or
Note: If the account is in more than one name, see the instructions for line 1. Also see What Name and Employer identification number
Number To Give the Requester for guidelines on whose number to enter.
–

Part II Certification
Under penalties of perjury, I certify that:
1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and
2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue
Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am
no longer subject to backup withholding; and
3. I am a U.S. citizen or other U.S. person (defined below); and
4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct.
Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding
because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest
paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally,
payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions for
Part II, later.
Sign Signature of
Here U.S. person ▶ Date ▶

(SSN), individual taxpayer identification number (ITIN), adoption

General Instructions taxpayer identification number (ATIN), or employer identification number
Section references are to the Internal Revenue Code unless otherwise (EIN), to report on an information return the amount paid to you, or other
noted. amount reportable on an information return. Examples of information
Future developments. For the latest information about developments returns include, but are not limited to, the following.
related to Form W-9 and its instructions, such as legislation enacted • Form 1099-INT (interest earned or paid)
after they were published, go to www.irs.gov/FormW9.
Cat. No. 10231X
Purpose of Form • Form 1099-DIV (dividends, including those from stocks or mutual
An individual or entity (Form W-9 requester) who is required to file an funds)
information return with the IRS must obtain your correct taxpayer
• Form 1099-MISC (various types of income, prizes, awards, or gross
identification number (TIN) which may be your social security number
proceeds)
Form W-9 (Rev. 10-2018) Page 2
• Form 1099-B (stock or mutual fund sales and certain other If you are a U.S. resident alien who is relying on an exception
transactions by brokers) contained in the saving clause of a tax treaty to claim an exemption from
• Form 1099-S (proceeds from real estate transactions) U.S. tax on certain types of income, you must attach a statement to
Form W-9 that specifies the following five items.
• Form 1099-K (merchant card and third party network transactions)
1. The treaty country. Generally, this must be the same treaty
• Form 1098 (home mortgage interest), 1098-E (student loan interest), under which you claimed exemption from tax as a nonresident alien.
1098-T (tuition)
2. The treaty article addressing the income.
• Form 1099-C (canceled debt)
3. The article number (or location) in the tax treaty that contains
• Form 1099-A (acquisition or abandonment of secured property) the saving clause and its exceptions.
Use Form W-9 only if you are a U.S. person (including a resident 4. The type and amount of income that qualifies for the
alien), to provide your correct TIN. exemption from tax.
If you do not return Form W-9 to the requester with a TIN, you might 5. Sufficient facts to justify the exemption from tax under the
be subject to backup withholding. See What is backup withholding, later. terms of the treaty article.
Form W-9 (Rev. 10-2018) Example. Article 20 of the U.S.-China income tax treaty allows an
By signing the filled-out form, you: exemption from tax for scholarship income received by a Chinese
student temporarily present in the United States. Under U.S. law, this
1. Certify that the TIN you are giving is correct (or you are waiting student will become a resident alien for tax purposes if his or her stay in
for a number to be issued), the United States exceeds 5 calendar years. However, paragraph 2 of
2. Certify that you are not subject to backup withholding, or the first Protocol to the U.S.-China treaty (dated April 30, 1984) allows
3. Claim exemption from backup withholding if you are a U.S. the provisions of Article 20 to continue to apply even after the Chinese
exempt payee. If applicable, you are also certifying that as a U.S. student becomes a resident alien of the United States. A Chinese
person, your allocable share of any partnership income from a U.S. student who qualifies for this exception (under paragraph 2 of the first
trade or business is not subject to the withholding tax on foreign protocol) and is relying on this exception to claim an exemption from tax
partners' share of effectively connected income, and on his or her scholarship or fellowship income would attach to Form W-9
a statement that includes the information described above to support
4. Certify that FATCA code(s) entered on this form (if any)
that exemption.
indicating that you are exempt from the FATCA reporting, is correct. See
What is FATCA reporting, later, for further information. If you are a nonresident alien or a foreign entity, give the requester the
appropriate completed Form W-8 or Form 8233.
Note: If you are a U.S. person and a requester gives you a form other
than Form W-9 to request your TIN, you must use the requester’s form if
it is substantially similar to this Form W-9. Backup Withholding
Definition of a U.S. person. For federal tax purposes, you are What is backup withholding? Persons making certain payments to you
considered a U.S. person if you are: must under certain conditions withhold and pay to the IRS 24% of such
payments. This is called “backup withholding.” Payments that may be
• An individual who is a U.S. citizen or U.S. resident alien; subject to backup withholding include interest, tax-exempt interest,
• A partnership, corporation, company, or association created or dividends, broker and barter exchange transactions, rents, royalties,
organized in the United States or under the laws of the United States; nonemployee pay, payments made in settlement of payment card and
• An estate (other than a foreign estate); or third party network transactions, and certain payments from fishing boat
operators. Real estate transactions are not subject to backup
• A domestic trust (as defined in Regulations section 301.7701-7).
withholding.
Special rules for partnerships. Partnerships that conduct a trade or
You will not be subject to backup withholding on payments you
business in the United States are generally required to pay a withholding
receive if you give the requester your correct TIN, make the proper
tax under section 1446 on any foreign partners’ share of effectively
certifications, and report all your taxable interest and dividends on your
connected taxable income from such business. Further, in certain cases
tax return.
where a Form W-9 has not been received, the rules under section 1446
require a partnership to presume that a partner is a foreign person, and Payments you receive will be subject to backup withholding if:
pay the section 1446 withholding tax. Therefore, if you are a U.S. person 1. You do not furnish your TIN to the requester,
that is a partner in a partnership conducting a trade or business in the 2. You do not certify your TIN when required (see the instructions
United States, provide Form W-9 to the partnership to establish your for
U.S. status and avoid section 1446 withholding on your share of
Part II for details),
partnership income.
3. The IRS tells the requester that you furnished an incorrect
In the cases below, the following person must give Form W-9 to the
TIN,
partnership for purposes of establishing its U.S. status and avoiding
withholding on its allocable share of net income from the partnership 4. The IRS tells you that you are subject to backup withholding
conducting a trade or business in the United States. because you did not report all your interest and dividends on your tax
return (for reportable interest and dividends only), or
• In the case of a disregarded entity with a U.S. owner, the U.S. owner
of the disregarded entity and not the entity; 5. You do not certify to the requester that you are not subject to
backup withholding under 4 above (for reportable interest and dividend
• In the case of a grantor trust with a U.S. grantor or other U.S. owner,
accounts opened after 1983 only).
generally, the U.S. grantor or other U.S. owner of the grantor trust and
not the trust; and Certain payees and payments are exempt from backup withholding.
See Exempt payee code, later, and the separate Instructions for the
• In the case of a U.S. trust (other than a grantor trust), the U.S. trust
Requester of Form W-9 for more information.
(other than a grantor trust) and not the beneficiaries of the trust.
Also see Special rules for partnerships, earlier.
Foreign person. If you are a foreign person or the U.S. branch of a
foreign bank that has elected to be treated as a U.S. person, do not use
Form W-9. Instead, use the appropriate Form W-8 or Form 8233 (see What is FATCA Reporting?
Pub. 515, Withholding of Tax on Nonresident Aliens and Foreign The Foreign Account Tax Compliance Act (FATCA) requires a
Entities). participating foreign financial institution to report all United States
Nonresident alien who becomes a resident alien. Generally, only a account holders that are specified United States persons. Certain
nonresident alien individual may use the terms of a tax treaty to reduce payees are exempt from FATCA reporting. See Exemption from FATCA
or eliminate U.S. tax on certain types of income. However, most tax reporting code, later, and the Instructions for the Requester of Form W-9
treaties contain a provision known as a “saving clause.” Exceptions for more information.
specified in the saving clause may permit an exemption from tax to
continue for certain types of income even after the payee has otherwise
become a U.S. resident alien for tax purposes.
Form W-9 (Rev. 10-2018) Page 3

Updating Your Information Line 2

You must provide updated information to any person to whom you If you have a business name, trade name, DBA name, or disregarded
claimed to be an exempt payee if you are no longer an exempt payee entity name, you may enter it on line 2.
and anticipate receiving reportable payments in the future from this
person. For example, you may need to provide updated information if Line 3
you are a C corporation that elects to be an S corporation, or if you no Check the appropriate box on line 3 for the U.S. federal tax classification
longer are tax exempt. In addition, you must furnish a new Form W-9 if of the person whose name is entered on line 1. Check only one box on
the name or TIN changes for the account; for example, if the grantor of a line 3.
grantor trust dies. IF the entity/person on line 1 is THEN check the box for . . .
a(n) . . .
Penalties • Corporation Corporation
Failure to furnish TIN. If you fail to furnish your correct TIN to a
• Individual Individual/sole proprietor or single-
requester, you are subject to a penalty of $50 for each such failure
• Sole proprietorship, or member LLC
unless your failure is due to reasonable cause and not to willful neglect.
• Single-member limited
Civil penalty for false information with respect to withholding. If you
make a false statement with no reasonable basis that results in no liability company (LLC) owned by
backup withholding, you are subject to a $500 penalty. an individual and disregarded for
U.S. federal tax purposes.
Criminal penalty for falsifying information. Willfully falsifying
certifications or affirmations may subject you to criminal penalties • LLC treated as a Limited liability company and enter
including fines and/or imprisonment. partnership for the appropriate tax classification.
Misuse of TINs. If the requester discloses or uses TINs in violation of U.S. federal tax purposes, (P= Partnership; C= C corporation;
federal law, the requester may be subject to civil and criminal penalties. • LLC that has filed Form or S= S corporation)
8832 or 2553 to be taxed as a
corporation, or
Specific Instructions • LLC that is disregarded
Line 1 as an entity separate from its owner
but the owner is another LLC that is
You must enter one of the following on this line; do not leave this line
not disregarded for U.S. federal tax
blank. The name should match the name on your tax return.
purposes.
If this Form W-9 is for a joint account (other than an account
• Partnership Partnership
maintained by a foreign financial institution (FFI)), list first, and then
circle, the name of the person or entity whose number you entered in • Trust/estate Trust/estate
Part I of Form W-9. If you are providing Form W-9 to an FFI to document Line 4, Exemptions
a joint account, each holder of the account that is a U.S. person must If you are exempt from backup withholding and/or FATCA reporting,
provide a Form W-9. enter in the appropriate space on line 4 any code(s) that may apply to
a. Individual. Generally, enter the name shown on your tax return. If you.
you have changed your last name without informing the Social Security Exempt payee code.
Administration (SSA) of the name change, enter your first name, the last
• Generally, individuals (including sole proprietors) are not
name as shown on your social security card, and your new last name.
exempt from backup withholding.
Note: ITIN applicant: Enter your individual name as it was entered on
your Form W-7 application, line 1a. This should also be the same as the • Except as provided below, corporations are exempt from
name you entered on the Form 1040/1040A/1040EZ you filed with your backup withholding for certain payments, including interest and
application. dividends.
b. Sole proprietor or single-member LLC. Enter your individual • Corporations are not exempt from backup withholding for
name as shown on your 1040/1040A/1040EZ on line 1. You may enter payments made in settlement of payment card or third party network
your business, trade, or “doing business as” (DBA) name on line 2. transactions.
c. Partnership, LLC that is not a single-member LLC, C • Corporations are not exempt from backup withholding with
corporation, or S corporation. Enter the entity's name as shown on the respect to attorneys’ fees or gross proceeds paid to attorneys, and
entity's tax return on line 1 and any business, trade, or DBA name on corporations that provide medical or health care services are not exempt
line 2. with respect to payments reportable on Form 1099-MISC.
d. Other entities. Enter your name as shown on required U.S. The following codes identify payees that are exempt from backup
federal withholding. Enter the appropriate code in the space in line 4.
tax documents on line 1. This name should match the name shown on 1—An organization exempt from tax under section 501(a), any IRA, or
the charter or other legal document creating the entity. You may enter a custodial account under section 403(b)(7) if the account satisfies the
any business, trade, or DBA name on line 2. requirements of section 401(f)(2)
e. Disregarded entity. For U.S. federal tax purposes, an entity that is 2—The United States or any of its agencies or instrumentalities
disregarded as an entity separate from its owner is treated as a 3—A state, the District of Columbia, a U.S. commonwealth or
“disregarded entity.” See Regulations section 301.7701-2(c)(2)(iii). possession, or any of their political subdivisions or instrumentalities
Enter the owner's name on line 1. The name of the entity entered on line
4—A foreign government or any of its political subdivisions, agencies,
1 should never be a disregarded entity. The name on line 1 should be
or instrumentalities
the name shown on the income tax return on which the income should
be reported. For example, if a foreign LLC that is treated as a 5—A corporation
disregarded entity for U.S. federal tax purposes has a single owner that 6—A dealer in securities or commodities required to register in the
is a U.S. person, the U.S. owner's name is required to be provided on United States, the District of Columbia, or a U.S. commonwealth or
line 1. If the direct owner of the entity is also a disregarded entity, enter possession
the first owner that is not disregarded for federal tax purposes. Enter the 7—A futures commission merchant registered with the Commodity
disregarded entity's name on line 2, “Business name/disregarded entity Futures Trading Commission
name.” If the owner of the disregarded entity is a foreign person, the
owner must complete an appropriate Form W-8 instead of a Form W-9. 8—A real estate investment trust
This is the case even if the foreign person has a U.S. TIN. 9—An entity registered at all times during the tax year under the
Investment Company Act of 1940
10—A common trust fund operated by a bank under section 584(a)
Form W-9 (Rev. 10-2018) Page 4
11—A financial institution M—A tax exempt trust under a section 403(b) plan or section 457(g)
12—A middleman known in the investment community as a nominee or plan
custodian Note: You may wish to consult with the financial institution requesting
13—A trust exempt from tax under section 664 or described in section this form to determine whether the FATCA code and/or exempt payee
4947 code should be completed. Line 5
The following chart shows types of payments that may be exempt Enter your address (number, street, and apartment or suite number).
from backup withholding. The chart applies to the exempt payees listed This is where the requester of this Form W-9 will mail your information
above, 1 through 13. returns. If this address differs from the one the requester already has on
IF the payment is for . . . THEN the payment is exempt for file, write NEW at the top. If a new address is provided, there is still a
... chance the old address will be used until the payor changes your
address in their records.
Interest and dividend payments All exempt payees except for
7 Line 6
Broker transactions Exempt payees 1 through 4 and 6 Enter your city, state, and ZIP code.
through 11 and all C corporations.
S corporations must not enter an Part I. Taxpayer Identification
exempt payee code because they Number (TIN)
are exempt only for sales of
Enter your TIN in the appropriate box. If you are a resident alien and
noncovered securities acquired
you do not have and are not eligible to get an SSN, your TIN is your IRS
prior to 2012. individual taxpayer identification number (ITIN). Enter it in the social
Barter exchange transactions and Exempt payees 1 through 4 security number box. If you do not have an ITIN, see How to get a TIN
patronage dividends below.
Payments over $600 required to be Generally, exempt payees If you are a sole proprietor and you have an EIN, you may enter either
reported and direct sales over 1 through 52 your SSN or EIN.
$5,0001 If you are a single-member LLC that is disregarded as an entity
separate from its owner, enter the owner’s SSN (or EIN, if the owner has
Payments made in settlement of Exempt payees 1 through 4
one). Do not enter the disregarded entity’s EIN. If the LLC is classified
payment card or third party network as a corporation or partnership, enter the entity’s EIN.
transactions
1
Note: See What Name and Number To Give the Requester, later, for
See Form 1099-MISC, Miscellaneous Income, and its instructions. further clarification of name and TIN combinations.
2 How to get a TIN. If you do not have a TIN, apply for one immediately.
reportable on Form 1099-MISC are not exempt from backupHowever,
To apply for an SSN, get Form SS-5, Application for a Social Security
the following payments made to a corporation and
Card, from your local SSA office or get this form online at www.SSA.gov.
withholding: medical and health care payments, attorneys’ fees, gross You may also get this form by calling 1-800-772-1213. Use Form W-7,
proceeds paid to an attorney reportable under section 6045(f), and Application for IRS Individual Taxpayer Identification
payments for services paid by a federal executive agency. Number, to apply for an ITIN, or Form SS-4, Application for Employer
Exemption from FATCA reporting code. The following codes identify Identification Number, to apply for an EIN. You can apply for an EIN
payees that are exempt from reporting under FATCA. These codes online by accessing the IRS website at www.irs.gov/Businesses and
apply to persons submitting this form for accounts maintained outside of clicking on Employer Identification Number (EIN) under Starting a
the United States by certain foreign financial institutions. Therefore, if Business. Go to www.irs.gov/Forms to view, download, or print Form W-
you are only submitting this form for an account you hold in the United 7 and/or Form SS-4. Or, you can go to www.irs.gov/OrderForms to
States, you may leave this field blank. Consult with the person place an order and have Form W-7 and/or SS-4 mailed to you within 10
requesting this form if you are uncertain if the financial institution is business days.
subject to these requirements. A requester may indicate that a code is If you are asked to complete Form W-9 but do not have a TIN, apply
not required by providing you with a Form W-9 with “Not Applicable” (or for a TIN and write “Applied For” in the space for the TIN, sign and date
any similar indication) written or printed on the line for a FATCA the form, and give it to the requester. For interest and dividend
exemption code. payments, and certain payments made with respect to readily tradable
A—An organization exempt from tax under section 501(a) or any instruments, generally you will have 60 days to get a TIN and give it to
individual retirement plan as defined in section 7701(a)(37) the requester before you are subject to backup withholding on
payments. The 60-day rule does not apply to other types of payments.
B—The United States or any of its agencies or instrumentalities C— You will be subject to backup withholding on all such payments until you
A state, the District of Columbia, a U.S. commonwealth or possession, provide your TIN to the requester.
or any of their political subdivisions or instrumentalities
Note: Entering “Applied For” means that you have already applied for a
D—A corporation the stock of which is regularly traded on one or more TIN or that you intend to apply for one soon.
established securities markets, as described in Regulations section
1.1472-1(c)(1)(i) Caution: A disregarded U.S. entity that has a foreign owner must use
the appropriate Form W-8.
E—A corporation that is a member of the same expanded affiliated
group as a corporation described in Regulations section 1.1472-1(c)(1)(i)
F—A dealer in securities, commodities, or derivative financial Part II. Certification
instruments (including notional principal contracts, futures, forwards, and To establish to the withholding agent that you are a U.S. person, or
options) that is registered as such under the laws of the United resident alien, sign Form W-9. You may be requested to sign by the
States or any state withholding agent even if item 1, 4, or 5 below indicates otherwise.
G—A real estate investment trust For a joint account, only the person whose TIN is shown in Part I
should sign (when required). In the case of a disregarded entity, the
H—A regulated investment company as defined in section 851 or an
person identified on line 1 must sign. Exempt payees, see Exempt
entity registered at all times during the tax year under the Investment
payee code, earlier.
Company Act of 1940
Signature requirements. Complete the certification as indicated in
I—A common trust fund as defined in section 584(a)
items 1 through 5 below.
J—A bank as defined in section 581
1. Interest, dividend, and barter exchange accounts opened
K—A broker before 1984 and broker accounts considered active during 1983.
L—A trust exempt from tax under section 664 or described in section You must give your correct TIN, but you do not have to sign the
4947(a)(1) certification.
Form W-9 (Rev. 10-2018) Page 5
2. Interest, dividend, broker, and barter exchange accounts (B))
1
opened after 1983 and broker accounts considered inactive during List first and circle the name of the person whose number you furnish.
1983. You must sign the certification or backup withholding will apply. If If only one person on a joint account has an SSN, that person’s
you are subject to backup withholding and you are merely providing your number must be furnished.
correct TIN to the requester, you must cross out item 2 in the 2
Circle the minor’s name and furnish the minor’s SSN.
certification before signing the form.
3
You must show your individual name and you may also enter your
3. Real estate transactions. You must sign the certification. You
business or DBA name on the “Business name/disregarded entity”
may cross out item 2 of the certification.
name line. You may use either your SSN or EIN (if you have one), but
4. Other payments. You must give your correct TIN, but you do the IRS encourages you to use your SSN.
not have to sign the certification unless you have been notified that you 4
List first and circle the name of the trust, estate, or pension trust. (Do
have previously given an incorrect TIN. “Other payments” include
not furnish the TIN of the personal representative or trustee unless the
payments made in the course of the requester’s trade or business for
legal entity itself is not designated in the account title.) Also see
rents, royalties, goods (other than bills for merchandise), medical and
Special rules for partnerships, earlier.
health care services (including payments to corporations), payments to a
nonemployee for services, payments made in settlement of payment *Note: The grantor also must provide a Form W-9 to trustee of trust.
card and third party network transactions, payments to certain fishing Note: If no name is circled when more than one name is listed, the
boat crew members and fishermen, and gross proceeds paid to number will be considered to be that of the first name listed.
attorneys (including payments to corporations).
5. Mortgage interest paid by you, acquisition or Secure Your Tax Records From
abandonment of secured property, cancellation of debt, qualified Identity Theft
tuition program payments (under section 529), ABLE accounts
(under section 529A), IRA, Coverdell ESA, Archer MSA or HSA Identity theft occurs when someone uses your personal information such
as your name, SSN, or other identifying information, without your
contributions or distributions, and pension distributions. You must
permission, to commit fraud or other crimes. An identity thief may use
give your correct TIN, but you do not have to sign the certification.
your SSN to get a job or may file a tax return using your SSN to receive
a refund.
What Name and Number To Give the To reduce your risk:
Requester • Protect your SSN,
For this type of account: Give name and SSN of: • Ensure your employer is protecting your SSN, and
1. Individual The individual • Be careful when choosing a tax preparer.
2. Two or more individuals (joint The actual owner of the account or, if
account) other than an account combined funds, the first individual on
If your tax records are affected by identity theft and you receive a
maintained by an FFI the account1 notice from the IRS, respond right away to the name and phone number
printed on the IRS notice or letter.
3. Two or more U.S. persons Each holder of the account
If your tax records are not currently affected by identity theft but you
(joint account maintained by an FFI)
think you are at risk due to a lost or stolen purse or wallet, questionable
2
4. Custodial account of a minor The minor credit card activity or credit report, contact the IRS Identity Theft Hotline
(Uniform Gift to Minors Act) at 1-800-908-4490 or submit Form 14039.
5. a. The usual revocable savings trust The grantor-trustee1 For more information, see Pub. 5027, Identity Theft Information for
(grantor is also trustee) Taxpayers.
b. So-called trust account that is not The actual owner1 Victims of identity theft who are experiencing economic harm or a
a legal or valid trust under state law
systemic problem, or are seeking help in resolving tax problems that
6. Sole proprietorship or disregarded The owner3 have not been resolved through normal channels, may be eligible for
entity owned by an individual Taxpayer Advocate Service (TAS) assistance. You can reach TAS by
7. Grantor trust filing under Optional The grantor* calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD
Form 1099 Filing Method 1 (see 1-800-829-4059.
Regulations section 1.671-4(b)(2)(i) Protect yourself from suspicious emails or phishing schemes.
(A)) Phishing is the creation and use of email and websites designed to
mimic legitimate business emails and websites. The most common act is
For this type of account: Give name and EIN of:
sending an email to a user falsely claiming to be an established
8. Disregarded entity not owned by an The owner legitimate enterprise in an attempt to scam the user into surrendering
individual
private information that will be used for identity theft.
9. A valid trust, estate, or pension trust Legal entity4
The IRS does not initiate contacts with taxpayers via emails. Also, the
10. Corporation or LLC electing The corporation IRS does not request personal detailed information through email or ask
corporate status on Form 8832 or taxpayers for the PIN numbers, passwords, or similar secret access
Form 2553 information for their credit card, bank, or other financial accounts. If you
11. Association, club, religious, The organization receive an unsolicited email claiming to be from the IRS, forward this
charitable, educational, or other message to phishing@irs.gov. You may also report misuse of the IRS
taxexempt organization name, logo, or other IRS property to the Treasury Inspector General for
Tax Administration (TIGTA) at 1-800-366-4484. You can forward
12. Partnership or multi-member LLC The partnership suspicious emails to the Federal Trade Commission at spam@uce.gov
13. A broker or registered nominee The broker or nominee or report them at www.ftc.gov/complaint. You can contact the FTC at
www.ftc.gov/idtheft or 877-IDTHEFT (877-438-4338). If you have been
For this type of account: Give name and EIN of: the victim of identity theft, see www.IdentityTheft.gov and Pub. 5027.
14. Account with the Department of The public entity
Visit www.irs.gov/IdentityTheft to learn more about identity theft and
Agriculture in the name of a public
how to reduce your risk.
entity (such as a state or local
government, school district, or Privacy Act Notice
prison) that receives agricultural
program payments Section 6109 of the Internal Revenue Code requires you to provide your
correct TIN to persons (including federal agencies) who are required to
15. Grantor trust filing under the Form The trust file information returns with the IRS to report interest, dividends, or
1041 Filing Method or the Optional certain other income paid to you; mortgage interest you paid; the
Form 1099 Filing Method 2 (see
acquisition or abandonment of secured property; the cancellation of
Regulations section 1.671-4(b)(2)(i)
debt; or contributions you made to an IRA, Archer MSA, or HSA. The
Form W-9 (Rev. 10-2018) Page 6
person collecting this form uses the information on the form to file
information returns with the IRS, reporting the above information.
Routine uses of this information include giving it to the Department of
Justice for civil and criminal litigation and to cities, states, the District of
Columbia, and U.S. commonwealths and possessions for use in
administering their laws. The information also may be disclosed to other
countries under a treaty, to federal and state agencies to enforce civil
and criminal laws, or to federal law enforcement and intelligence
agencies to combat terrorism. You must provide your TIN whether or not
you are required to file a tax return. Under section 3406, payers must
generally withhold a percentage of taxable interest, dividend, and certain
other payments to a payee who does not give a TIN to the payer.
Certain penalties may also apply for providing false or fraudulent
information.