Use Form W-9 to provide your correct Taxpayer Identification Number (TIN) to the person who is required to file an information return with the IRS to report, for example:
- Income paid to you.?
- Real estate transactions.?
- Mortgage interest you paid.?
- Acquisition or abandonment of secured property.?
- Cancellation of debt.
- Contributions you made to an IRA.
Public Law 115-97 changed the backup withholding rate from 28% to 24%.
Other Items You May Find Useful
About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
About Publication 519, U.S. Tax Guide for Aliens
Publication 1281 (PDF)?, Backup Withholding for Missing and Incorrect Name/TIN(S)
Publication 5027 (PDF), Identity Theft Information for Taxpayers