Collecting W-9 Information

Form W-9 is one of the few form created by the IRS which is not sent to them. W-9 is an official request for the tax identification number of a payment recipient. It is generally given by the payer to the recipient prior to issuing any payments.

It is the recipient’s responsibility to correctly fill out and certify the information requested on the W-9. Failure to do so in a timely manner can subject the recipient to backup withholding at the rate of 28% of the gross payment.

Follow the on-form instructions to complete the form and return it to the payer (employer).