Form W-9, Request for Taxpayer Identification Number and Certification, serves two purposes. 1) It is used by third parties to file an information return with the IRS on reportable payments made to others. 2) The second purpose is to help the payee avoid backup withholding. The payor must collect withholding taxes on certain reportable payments for the IRS. However, if the payee certifies on the W-9 they are not subject to backup withholding they generally receive the full payment due them from the payor.

>>>> Instruction W-9

>>>> Form W-9