Tax & Accounting Blog

Form W-9 (Request for Taxpayer Identification and Certification)

ONESOURCE, Tax Information Reporting, Trust Tax, W-8 & W-9 Foreign Reporting July 25, 2011

In January 2011, a revised Form W-9 replaced the 2007 version, which was in use at the time.  Requesters of payee tax ID information should only use the 2011 version for new solicitations. Prior solicitations that used the older form version do not have to be replaced.

Form changes include additional checkboxes (for federal tax classification of the payee) at the top of the form.  A single checkbox for Estates and Trusts was added along with separate checkboxes for C and S Corporations.   Also, verbiage was added in Part I, instructing the payee that the “TIN provided must match the name given on the ‘Name’ line to avoid backup withholding.” Thus, the reference to a non-existent Line 1 was eliminated.       

 New W-9 instructions (Instructions for the Requester of Form W-9) were issued shortly after the revised form was issued.  The form changes are described in the new instructions.

Click to view the revised Form W-9

Click to view the revised W-9 Instructions