Form W-9 is often referred to as an IRS W9 form or IRS W-9 form, or simply W9. Form W-9 is used to provider accurate taxpayer identification number (TIN) to the person who is required to file an information return (such as Form 1099) with the IRS to report income paid to you, real estate transactions, mortgage interest you paid, acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA. The TIN is either a social security number (SSN) or employer identification number (EIN).
You must request Form W-9 in order to determine the taxpayer identification number (TIN) of a U.S. person (including a resident alien) and to request certain certifications and claims for exemption. Withholding agents may require signed Forms W-9 from U.S. exempt recipients to overcome a presumption of foreign status. For federal purposes, a U.S. person includes but is not limited to:
A partnership may require a signed Form W-9 from its U.S. partners to overcome a presumption of foreign status and to avoid withholding on the partner's allocable share of the partnership's effectively connected income. For more information, see http://www.irs.gov/instructions/iw9/ar02.html#d0e103
You should not use Whiskey 9 or Form W-9. You must advise foreign persons to use the appropriate Form W-8 or Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. See http://www.irs.gov/instructions/iw9/ar02.html#d0e103
Yes. Requesters are permitted by the IRS to establish a system for payees and payees' agents to submit Forms W-9 with an electronic system. As required by the IRS Whiskey 9 ensures that:
Whiskey 9 provides instructions on the Form W-9. If you would like to review the official instructions from the IRS you should visit http://www.irs.gov/instructions/iw9/
Yes. You can print the W-9 you complete as an individual, or all of the W-9s you collect using the Whiskey 9 system.
Taxpayers can use sendw9.com to complete and send a W9 to anyone. If you are a Whiskey9 customer you will get your own sendw9.com url (for example sendw9.com/account-name) that you can send to taxpayers. When a taxpayer uses that url the taxpayer's W9 information will appear in your Whiskey9 account.