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  • About Form W-9, Request for Taxpayer Identification Number and Certification

    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.

    Current Revision


    Recent Developments

    Public Law 115-97 changed the backup withholding rate from 28% to 24%.


    Other Items You May Find Useful

    All Form W-9 Revisions

    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

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