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IRS Form W-9 (Substitute) (Request for TIN)


Overview
- The IRS Form W-9 (Substitute), sometimes called a "Request for Taxpayer Identification Number," is used by a payer to get a payee's taxpayer identification number.
- The federal Internal Revenue Code requires that anyone who is making certain payments to obtain the recipient's taxpayer identification number (TIN).  
- For individual recipient's, this is simply the individual's Social Security Number.  The kinds of payments that may be covered include interest, dividends, rents, royalties, and non-employee "wages." 

When You Need It
- To request a payee's taxpayer identification number to comply with the requirements for filing with the IRS.


Getting Started
- The name and address of the individual or company requesting the information.
- The document is to be given to the individual from whom the information is being requested and filled out as indicated. 

When to Review and Revise 
- To correct the information contained in the request.
- To send a request to another individual.