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Form W-9 Instructions (cont.)
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Specific
Instructions
Line 1
You must enter one of the following on this line; do not leave this line
blank. The name should match the name on your tax return. If this Form W-9 is for a joint account
(other than an account maintained by a foreign financial institution (FFI)),
list first, and then circle, the name of the person or entity whose number
you entered in Part I of Form W-9. If you are providing Form W-9 to an FFI to
document a joint account, each holder of the account that is a U.S. person
must provide a Form W-9.
a. Individual.
Generally, enter the name shown on your tax return. If you have changed your
last name without informing the Social Security Administration (SSA) of the
name change, enter your first name, the last name as shown on your social
security card, and your new last name.
Note: ITIN applicant:
Enter your individual name as it was entered on your Form W-7 application,
line 1a. This should also be the same as the name you entered on the Form
1040/1040A/1040EZ you filed with your application.
b. Sole proprietor or single-member LLC. Enter your individual name as shown on your 1040/1040A/1040EZ
on line 1. You may enter your business, trade, or “doing business as” (DBA)
name on line 2.
c. Partnership, LLC that is not a single-member
LLC, C corporation, or S corporation. Enter the
entity's name as shown on the entity's tax return on line 1 and any business,
trade, or DBA name on line 2.
d. Other entities.
Enter your name as shown on required U.S. federal tax documents on line 1.
This name should match the name shown on the charter or other legal document
creating the entity. You may enter any business, trade, or DBA name on line
2.
e. Disregarded entity. For
U.S. federal tax purposes, an entity that is disregarded as an entity
separate from its owner is treated as a “disregarded entity.” See Regulations
section 301.7701-2(c)(2)(iii). Enter the owner's name on line 1. The name of
the entity entered on line 1 should never be a disregarded entity. The name
on line 1 should be the name shown on the income tax return on which the
income should be reported. For example, if a foreign LLC that is treated as a
disregarded entity for U.S. federal tax purposes has a single owner that is a
U.S. person, the U.S. owner's name is required to be provided on line 1. If
the direct owner of the entity is also a disregarded entity, enter the first
owner that is not disregarded for federal tax purposes. Enter the disregarded
entity's name on line 2, “Business name/disregarded entity name.” If the
owner of the disregarded entity is a foreign person, the owner must complete
an appropriate Form W-8 instead of a Form W-9. This is the case even if the
foreign person has a U.S. TIN.
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Line
1
You must enter one of the following on this line; do not leave this line
blank. The name should match the name on your tax return. If this Form W-9 is for a joint account
(other than an account maintained by a foreign financial institution (FFI)),
list first, and then circle, the name of the person or entity whose number
you entered in Part I of Form W-9. If you are providing Form W-9 to an FFI to
document a joint account, each holder of the account that is a U.S. person
must provide a Form W-9.
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a. Individual. Generally, enter the name shown on your tax return. If you
have changed your last name without informing the Social Security
Administration (SSA) of the name change, enter your first name, the last name
as shown on your social security card, and your new last name.
Note: ITIN applicant:
Enter your individual name as it was entered on your Form W-7 application,
line 1a. This should also be the same as the name you entered on the Form
1040/1040A/1040EZ you filed with your application.
b. Sole proprietor or single-member LLC. Enter your individual name as shown on your 1040/1040A/1040EZ
on line 1. You may enter your business, trade, or “doing business as” (DBA)
name on line 2.
c. Partnership, LLC that is not a single-member
LLC, C corporation, or S corporation. Enter the
entity's name as shown on the entity's tax return on line 1 and any business,
trade, or DBA name on line 2.
d. Other entities.
Enter your name as shown on required U.S. federal tax documents on line 1.
This name should match the name shown on the charter or other legal document
creating the entity. You may enter any business, trade, or DBA name on line
2.
e. Disregarded entity.
For U.S. federal tax purposes, an entity that is disregarded as an entity
separate from its owner is treated as a “disregarded entity.” See Regulations
section 301.7701-2(c)(2)(iii). Enter the owner's name on line 1. The name of
the entity entered on line 1 should never be a disregarded entity. The name
on line 1 should be the name shown on the income tax return on which the
income should be reported. For example, if a foreign LLC that is treated as a
disregarded entity for U.S. federal tax purposes has a single owner that is a
U.S. person, the U.S. owner's name is required to be provided on line 1. If
the direct owner of the entity is also a disregarded entity, enter the first
owner that is not disregarded for federal tax purposes. Enter the disregarded
entity's name on line 2, “Business name/disregarded entity name.” If the
owner of the disregarded entity is a foreign person, the owner must complete
an appropriate Form W-8 instead of a Form W-9. This is the case even if the
foreign person has a U.S. TIN. If you
have a business name, trade name, DBA name, or disregarded entity name, you
may enter it on line 2.
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Line
2
If you have a business name, trade name, DBA name, or disregarded entity
name, you may enter it on line 2.
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Line
3
Select the appropriate federal tax classification of the person whose name
is entered on line 1. Select only one box on line 3.
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IF the entity/person on line 1
is a(n) . . .
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THEN check the
box for . . .
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• Corporation
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Corporation
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• Individual
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Individual/sole proprietor or single-member LLC
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• Sole
proprietorship, or
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• Single-member
limited liability company (LLC) owned by an individual and disregarded for
U.S. federal tax purposes.
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• LLC treated as
a partnership for U.S. federal tax purposes,
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Limited liability company and enter the
appropriate tax classification. (P= Partnership; C= C corporation; or S= S
corporation)
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• LLC that has
filed Form 8832 or 2553 to be taxed as a corporation, or
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• LLC that is
disregarded as an entity separate from its owner but the owner is another LLC
that is not disregarded for U.S. federal tax purposes.
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• Partnership
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Partnership
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• Trust/estate
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Trust/estate
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Line
4, Exemptions
If you are exempt from backup withholding and/or FATCA reporting, enter in
the appropriate space on line 4 any code(s) that may apply to you.
Exempt payee code.
• Generally, individuals (including sole proprietors) are not exempt from
backup withholding.
• Except as provided below, corporations are exempt from backup withholding
for certain payments, including interest and dividends.
• Corporations are not exempt from backup withholding for payments made in
settlement of payment card or third party network transactions.
• Corporations are not exempt from backup withholding with respect to
attorneys’ fees or gross proceeds paid to attorneys, and corporations that
provide medical or health care services are not exempt with respect to
payments reportable on Form 1099-MISC.
The following codes identify payees that are exempt from backup
withholding. Enter the appropriate code in the space in line 4.
1—An organization exempt from tax under section 501(a), any IRA, or a
custodial account under section 403(b)(7) if the account satisfies the
requirements of section 401(f)(2)
2—The United States or any of its agencies or instrumentalities
3—A state, the District of Columbia, a U.S. commonwealth or possession, or
any of their political subdivisions or instrumentalities
4—A foreign government or any of its political subdivisions, agencies, or
instrumentalities
5—A corporation
6—A dealer in securities or commodities required to register in the United
States, the District of Columbia, or a U.S. commonwealth or possession
7—A futures commission merchant registered with the Commodity Futures
Trading Commission
8—A real estate investment trust
9—An entity registered at all times during the tax year under the
Investment Company Act of 1940
10—A common trust fund operated by a bank under section 584(a)
11—A financial institution
12—A middleman known in the investment community as a nominee or
custodian
13—A trust exempt from tax under section 664 or described in section 4947
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The following chart
shows types of payments that may be exempt from backup withholding. The chart
applies to the exempt payees listed above, 1 through 13.
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IF the payment is for . . .
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THEN the
payment is exempt for . . .
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Interest and
dividend payments
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All
exempt payees except for 7
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Broker
transactions
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Exempt
payees 1 through 4 and 6 through 11 and all C corporations. S corporations
must not enter an exempt payee code because they are exempt only for sales of
noncovered securities acquired prior to 2012.
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Barter exchange
transactions and patronage dividends
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Exempt
payees 1 through 4
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Payments over
$600 required to be reported and direct sales over $5,000 (see footnote 1)
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Generally,
exempt payees 1 through 5 (see footnote 2)
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Payments made in
settlement of payment card or third party network transactions
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Exempt
payees 1 through 4
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1 See Form 1099-MISC,
Miscellaneous Income, and its instructions.
2 However, the following payments made to a corporation and reportable on
Form 1099-MISC are not exempt from backup withholding: medical and health
care payments, attorneys’ fees, gross proceeds paid to an attorney reportable
under section 6045(f), and payments for services paid by a federal executive
agency.
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Exemption
from FATCA reporting code. The following codes
identify payees that are exempt from reporting under FATCA. These codes apply
to persons submitting this form for accounts maintained outside of the United
States by certain foreign financial institutions. Therefore, if you are only submitting
this form for an account you hold in the United States, you may leave this
field blank. Consult with the person requesting this form if you are
uncertain if the financial institution is subject to these requirements. A
requester may indicate that a code is not required by providing you with a
Form W-9 with “Not Applicable” (or any similar indication) written or printed
on the line for a FATCA exemption code.
A—An organization exempt from tax under section 501(a) or any individual
retirement plan as defined in section 7701(a)(37)
B—The United States or any of its agencies or instrumentalities
C—A state, the District of Columbia, a U.S. commonwealth or possession, or
any of their political subdivisions or instrumentalities
D—A corporation the stock of which is regularly traded on one or more
established securities markets, as described in Regulations section
1.1472-1(c)(1)(i)
E—A corporation that is a member of the same expanded affiliated group as a
corporation described in Regulations section 1.1472-1(c)(1)(i)
F—A dealer in securities, commodities, or derivative financial instruments
(including notional principal contracts, futures, forwards, and options) that
is registered as such under the laws of the United States or any state
G—A real estate investment trust
H—A regulated investment company as defined in section 851 or an entity
registered at all times during the tax year under the Investment Company Act
of 1940
I—A common trust fund as defined in section 584(a)
J—A bank as defined in section 581
K—A broker
L—A trust exempt from tax under section 664 or described in section
4947(a)(1)
M—A tax exempt trust under a section 403(b) plan or section 457(g)
plan
Note: You may wish to
consult with the financial institution requesting this form to determine
whether the FATCA code and/or exempt payee code should be completed.
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Line
5
Enter your address (number, street, and apartment or suite number). This is
where the requester of this Form W-9 will mail your information returns. If
this address differs from the one the requester already has on file, write
NEW at the top. If a new address is provided, there is still a chance the old
address will be used until the payor changes your address in their records.
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Line
6
Enter your city, state, and ZIP code.
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Part
I. Taxpayer Identification Number (TIN)
Enter your TIN in the appropriate box. If you are a resident alien and you do not have and are not
eligible to get an SSN, your TIN is your IRS individual taxpayer
identification number (ITIN). Enter it in the social security number box. If
you do not have an ITIN, see How to get a TIN below.
If you are a sole proprietor and you have an EIN, you may enter either your
SSN or EIN.
If you are a single-member LLC that is disregarded as an entity separate
from its owner, enter the owner’s SSN (or EIN, if the owner has one). Do not
enter the disregarded entity’s EIN. If the LLC is classified as a corporation
or partnership, enter the entity’s EIN.
Note: See What Name and Number To Give the Requester, later, for further clarification of name and TIN
combinations.
How to get a TIN. If
you do not have a TIN, apply for one immediately. To apply for an SSN, get
Form SS-5, Application for a Social Security Card, from your local SSA office
or get this form online at www.SSA.gov. You may also get this form by calling 1-800-772-1213. Use
Form W-7, Application for IRS Individual Taxpayer Identification Number, to
apply for an ITIN, or Form SS-4, Application for Employer Identification
Number, to apply for an EIN. You can apply for an EIN online by accessing the
IRS website at www.irs.gov/Businesses and clicking on Employer Identification Number (EIN) under
Starting a Business. Go to www.irs.gov/Forms to view, download, or print Form W-7 and/or Form SS-4. Or, you
can go to www.irs.gov/OrderForms to place an order and have Form W-7 and/or SS-4 mailed to you
within 10 business days.
If you are asked to complete Form W-9 but do not have a TIN, apply for a
TIN and write “Applied For” in the space for the TIN, sign and date the form,
and give it to the requester. For interest and dividend payments, and certain
payments made with respect to readily tradable instruments, generally you
will have 60 days to get a TIN and give it to the requester before you are
subject to backup withholding on payments. The 60-day rule does not apply to
other types of payments. You will be subject to backup withholding on all
such payments until you provide your TIN to the requester.
Note: Entering
“Applied For” means that you have already applied for a TIN or that you
intend to apply for one soon.
Caution: A
disregarded U.S. entity that has a foreign owner must use the appropriate
Form W-8.
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Part
II. Certification
To establish to the withholding agent that you are a U.S. person, or
resident alien, sign Form W-9. You may be requested to sign by the
withholding agent even if item 1, 4, or 5 below indicates otherwise.
For a joint account, only the person whose TIN is shown in Part I should
sign (when required). In the case of a disregarded entity, the person
identified on line 1 must sign. Exempt payees, see Exempt
payee code, earlier.
Signature requirements.
Complete the certification as indicated in items 1 through 5 below.
1. Interest, dividend, and barter exchange
accounts opened before 1984 and broker accounts considered active during
1983. You must give your correct TIN, but you do
not have to sign the certification.
2. Interest, dividend, broker, and barter
exchange accounts opened after 1983 and broker accounts considered inactive
during 1983. You must sign the certification or
backup withholding will apply. If you are subject to backup withholding and
you are merely providing your correct TIN to the requester, you must cross
out item 2 in the certification before signing the form.
3. Real estate transactions. You must sign the certification. You may cross out item 2 of
the certification.
4. Other payments.
You must give your correct TIN, but you do not have to sign the certification
unless you have been notified that you have previously given an incorrect
TIN. “Other payments” include payments made in the course of the requester’s
trade or business for rents, royalties, goods (other than bills for
merchandise), medical and health care services (including payments to
corporations), payments to a nonemployee for services, payments made in
settlement of payment card and third party network transactions, payments to
certain fishing boat crew members and fishermen, and gross proceeds paid to
attorneys (including payments to corporations).
5. Mortgage interest paid by you, acquisition or
abandonment of secured property, cancellation of debt, qualified tuition
program payments (under section 529), ABLE accounts (under section 529A),
IRA, Coverdell ESA, Archer MSA or HSA contributions or distributions, and
pension distributions. You must give your correct
TIN, but you do not have to sign the certification.
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What Name and Number To Give the Requester.
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For this type of account:
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Give name and
SSN of:
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1. Individual
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The
individual
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2. Two or more
individuals (joint account) other than an account maintained by an FFI
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The
actual owner of the account or, if combined funds, the first individual on
the account (see footnote 1)
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3. Two or more
U.S. persons (joint account maintained by an FFI)
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Each
holder of the account
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4. Custodial
account of a minor (Uniform Gift to Minors Act)
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The
minor (see footnote 2)
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5. a. The usual
revocable savings trust (grantor is also trustee)
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The
grantor-trustee (see footnote 1)
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b. So-called
trust account that is not a legal or valid trust under state law
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The
actual owner (see footnote 1)
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6. Sole
proprietorship or disregarded entity owned by an individual
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The
owner (see footnote 3)
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7. Grantor trust
filing under Optional Form 1099 Filing Method 1 (see Regulations section
1.671-4(b)(2)(i)(A))
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The
grantor (see *note)
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For this type of account:
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Give name and
EIN of:
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8. Disregarded
entity not owned by an individual
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The
owner
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9. A valid
trust, estate, or pension trust
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Legal
entity (see footnote 4)
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10. Corporation
or LLC electing corporate status on Form 8832 or Form 2553
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The
corporation
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11. Association,
club, religious, charitable, educational, or other tax-exempt organization
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The
organization
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12. Partnership
or multi-member LLC
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The
partnership
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13. A broker or
registered nominee
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The
broker or nominee
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14. Account with
the Department of Agriculture in the name of a public entity (such as a state
or local government, school district, or prison) that receives agricultural
program payments
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The
public entity
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15. Grantor
trust filing under the Form 1041 Filing Method or the Optional Form 1099
Filing Method 2 (see Regulations section 1.671-4(b)(2)(i)(B))
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The
trust
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1 List first and
circle the name of the person whose number you furnish. If only one person on
a joint account has an SSN, that person’s number must be furnished.
2 Circle the minor’s name and furnish the minor’s SSN.
3 You must show your individual name and you may also enter your business
or DBA name on the “Business name/disregarded entity” name line. You may use
either your SSN or EIN (if you have one), but the IRS encourages you to use
your SSN.
4 List first and circle the name of the trust, estate, or pension trust.
(Do not furnish the TIN of the personal representative or trustee unless the
legal entity itself is not designated in the account title.) Also see Special
rules for partnerships, earlier.
*Note: The grantor also must
provide a Form W-9 to trustee of trust.
Note: If no name is
circled when more than one name is listed, the number will be considered to
be that of the first name listed.
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Secure
Your Tax Records From Identity Theft
Identity theft occurs when someone uses your personal information such as
your name, SSN, or other identifying information, without your permission, to
commit fraud or other crimes. An identity thief may use your SSN to get a job
or may file a tax return using your SSN to receive a refund.
To reduce your risk:
• Protect your SSN,
• Ensure your employer is protecting your SSN, and
• Be careful when choosing a tax preparer.
If your tax records are affected by identity theft and you receive a notice
from the IRS, respond right away to the name and phone number printed on the
IRS notice or letter.
If your tax records are not currently affected by identity theft but you
think you are at risk due to a lost or stolen purse or wallet, questionable
credit card activity or credit report, contact the IRS Identity Theft Hotline
at 1-800-908-4490 or submit Form 14039.
For more information, see Pub. 5027, Identity Theft Information for
Taxpayers.
Victims of identity theft who are experiencing economic harm or a systemic
problem, or are seeking help in resolving tax problems that have not been
resolved through normal channels, may be eligible for Taxpayer Advocate
Service (TAS) assistance. You can reach TAS by calling the TAS toll-free case
intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059.
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Protect
yourself from suspicious emails or phishing schemes.
Phishing is the creation and use of email and websites designed to mimic
legitimate business emails and websites. The most common act is sending an
email to a user falsely claiming to be an established legitimate enterprise
in an attempt to scam the user into surrendering private information that
will be used for identity theft.
The IRS does not initiate contacts with taxpayers via emails. Also, the IRS
does not request personal detailed information through email or ask taxpayers
for the PIN numbers, passwords, or similar secret access information for
their credit card, bank, or other financial accounts.
If you receive an unsolicited email claiming to be from the IRS, forward
this message to phishing@irs.gov. You may also report misuse of the IRS name,
logo, or other IRS property to the Treasury Inspector General for Tax
Administration (TIGTA) at 1-800-366-4484. You can forward suspicious emails
to the Federal Trade Commission at spam@uce.gov or report them at www.ftc.gov/complaint. You can contact the FTC at www.ftc.gov/idtheft or 877-IDTHEFT (877-438-4338). If you have been the victim of
identity theft, see www.IdentityTheft.gov and Pub. 5027.
Visit www.irs.gov/IdentityTheft to learn more about identity theft and how to reduce your
risk.
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Privacy
Act Notice
Section 6109 of the Internal Revenue Code requires you to provide your
correct TIN to persons (including federal agencies) who are required to file
information returns with the IRS to report interest, dividends, or certain
other income paid to you; mortgage interest you paid; the acquisition or
abandonment of secured property; the cancellation of debt; or contributions
you made to an IRA, Archer MSA, or HSA. The person collecting this form uses
the information on the form to file information returns with the IRS,
reporting the above information. Routine uses of this information include
giving it to the Department of Justice for civil and criminal litigation and
to cities, states, the District of Columbia, and U.S. commonwealths and
possessions for use in administering their laws. The information also may be
disclosed to other countries under a treaty, to federal and state agencies to
enforce civil and criminal laws, or to federal law enforcement and
intelligence agencies to combat terrorism. You must provide your TIN whether
or not you are required to file a tax return. Under section 3406, payers must
generally withhold a percentage of taxable interest, dividend, and certain
other payments to a payee who does not give a TIN to the payer. Certain
penalties may also apply for providing false or fraudulent information.
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For General
Instructions on completing the W-9 form,
return to the top of this page and select the General Instructions tab.
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