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:

Form W-9

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

• 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.