General Instructions
Section references are to the Internal
Revenue Code unless otherwise noted.
Future
developments.
For the latest
information about developments
related to Form W-9 and its
instructions, such as legislation
enacted
after they were published, go to
www.irs.gov/FormW9.
Purpose of Form
An individual or entity (Form W-9
requester) who is required to file
an
information return with the IRS must
obtain your correct taxpayer
identification number (TIN) which
may be your social security number
(SSN), individual taxpayer
identification number (ITIN),
adoption
taxpayer identification number
(ATIN), or employer identification
number
(EIN), to report on an information
return the amount paid to you, or
other
amount reportable on an information
return. Examples of information
returns include, but are not limited
to, the following.
-
Form 1099-INT (interest earned
or paid)
-
Form 1099-DIV (dividends,
including those from stocks or
mutual funds)
-
Form 1099-MISC (various types of
income, prizes, awards, or gross
proceeds)
-
Form 1099-B (stock or mutual
fund sales and certain other
transactions by brokers)
-
Form 1099-S (proceeds from real
estate transactions)
-
Form 1099-K (merchant card and
third party network
transactions)
-
Form 1098 (home mortgage
interest), 1098-E (student loan
interest),1098-T (tuition)
-
Form 1099-C (canceled debt)
-
Form 1099-A (acquisition or
abandonment of secured property)
Use Form W-9 only if you are a U.S.
person (including a residentalien),
to provide your correct TIN.
If you do not return Form W-9 to the
requester with a TIN, you might
be subject to backup withholding.
See What is backup withholding,
later.
By signing the filled-out form, you:
1) Certify that the TIN you are giving is
correct (or you are waiting for a number
to be issued),
2) Certify that you are not subject to
backup withholding, or
3) Claim exemption from backup
withholding if you are a U.S. exempt
payee. If applicable, you are also
certifying that as a U.S. person, your
allocable share of any partnership
income from a U.S. trade or business is
not subject to the withholding tax on
foreign partners' share of effectively
connected income, and
4) Certify that FATCA code(s) entered on
this form (if any) indicating that you
are exempt from the FATCA reporting, is
correct. See What is FATCA reporting,
later, for further information.
Note:
If you are a U.S. person and a requester
gives you a form other than Form W-9 to
request your TIN, you must use the
requester’s form if it is substantially
similar to this Form W-9.
Definition
of a U.S. person:
For federal
tax purposes, you are considered a U.S.
person if you are:
-
An individual who is a U.S. citizen
or U.S. resident alien;
-
A partnership, corporation, company,
or association created or organized
in the United States or under the
laws of the United States;
-
An estate (other than a foreign
estate); or
-
A domestic trust (as defined in
Regulations section 301.7701-7).
-
Form 1099-S (proceeds from real
estate transactions)
-
Form 1099-K (merchant card and third
party network transactions)
-
Form 1098 (home mortgage interest),
1098-E (student loan
interest),1098-T (tuition)
- Form 1099-C (canceled debt)
-
Form 1099-A (acquisition or
abandonment of secured property)
Special
rules for partnerships:
Partnerships that conduct a trade or
business in the United States are
generally required to pay a withholding
tax under section 1446 on any foreign
partners’ share of effectively connected
taxable income from such business.
Further, in certain cases where a Form
W-9 has not been received, the rules
under section 1446 require a partnership
to presume that a partner is a foreign
person, and pay the section 1446
withholding tax. Therefore, if you are a
U.S. person that is a partner in a
partnership conducting a trade or
business in the United States, provide
Form W-9 to the partnership to establish
your U.S. status and avoid section 1446
withholding on your share of partnership
income.
In the cases below, the following person
must give Form W-9 to the partnership
for purposes of establishing its U.S.
status and avoiding withholding on its
allocable share of net income from the
partnership conducting a trade or
business in the United States.
-
In the case of a disregarded entity
with a U.S. owner, the U.S. owner of
the disregarded entity and not the
entity;
-
In the case of a grantor trust with
a U.S. grantor or other U.S. owner,
generally, the U.S. grantor or other
U.S. owner of the grantor trust and
not the trust; and
-
In the case of a U.S. trust (other
than a grantor trust), the U.S.
trust (other than a grantor trust)
and not the beneficiaries of the
trus
Foreign
person:
If you are a foreign
person or the U.S. branch of a foreign
bank that has elected to be treated as a
U.S. person, do not use Form W-9.
Instead, use the appropriate Form W-8 or
Form 8233 (see Pub. 515, Withholding of
Tax on Nonresident Aliens and Foreign
Entities).
Nonresident
alien who becomes a resident
alien:
Generally, only a
nonresident alien individual may use the
terms of a tax treaty to reduce or
eliminate U.S. tax on certain types of
income. However, most tax treaties
contain a provision known as a “saving
clause.” Exceptions specified in the
saving clause may permit an exemption
from tax to continue for certain types
of income even after the payee has
otherwise become a U.S. resident alien
for tax purposes.
If you are a U.S. resident alien who is
relying on an exception contained in the
saving clause of a tax treaty to claim
an exemption from U.S. tax on certain
types of income, you must attach a
statement to Form W-9 that specifies the
following five items.
1) The treaty country. Generally, this
must be the same treaty under which you
claimed exemption from tax as a
nonresident alien.
2) The treaty article addressing the
income.
3) The article number (or location) in
the tax treaty that contains the saving
clause and its exceptions.
4) The type and amount of income that
qualifies for the exemption from tax.
5) Sufficient facts to justify the
exemption from tax under the terms of
the treaty article.
Example:
Article 20 of the U.S.-China income tax
treaty allows an exemption from tax for
scholarship income received by a Chinese
student temporarily present in the
United States. Under U.S. law, this
student will become a resident alien for
tax purposes if his or her stay in the
United States exceeds 5 calendar years.
However, paragraph 2 of the first
Protocol to the U.S.-China treaty (dated
April 30, 1984) allows the provisions of
Article 20 to continue to apply even
after the Chinese student becomes a
resident alien of the United States. A
Chinese student who qualifies for this
exception (under paragraph 2 of the
first protocol) and is relying on this
exception to claim an exemption from tax
on his or her scholarship or fellowship
income would attach to Form W-9 a
statement that includes the information
described above to support that
exemption.
If you are a nonresident alien or a
foreign entity, give the requester the
appropriate completed Form W-8 or Form
8233.
Backup Withholding
What
is backup withholding?
Persons making certain payments to
you must under certain conditions
withhold and pay to the IRS 24% of
such payments. This is called
“backup withholding.” Payments that
may be subject to backup withholding
include interest, tax-exempt
interest, dividends, broker and
barter exchange transactions, rents,
royalties, nonemployee pay, payments
made in settlement of payment card
and third party network
transactions, and certain payments
from fishing boat operators. Real
estate transactions are not subject
to backup withholding.
You will not be subject to backup
withholding on payments you receive
if you give the requester your
correct TIN, make the proper
certifications, and report all your
taxable interest and dividends on
your tax return.
Payments
you receive will be subject to
backup withholding if:
1) You do not furnish your TIN to the
requester,.
2) You do not certify your TIN when
required (see the instructions for
Part II for details),
3) The IRS tells the requester that
you furnished an incorrect TIN,
4) The IRS tells you that you are
subject to backup withholding
because you did not report all your
interest and dividends on your tax
return (for reportable interest and
dividends only),or
5) You do not certify to the
requester that you are not subject
to backup withholding under 4 above
(for reportable interest and
dividend accounts opened after 1983
only).
Certain payees and payments are
exempt from backup withholding. See
Exempt payee code, later, and the
separate Instructions for the
Requester of Form W-9 for more
information.
Also see
Special
rules for
partnerships,
earlier.
What is FATCA Reporting?
The Foreign Account Tax Compliance
Act (FATCA) requires a participating
foreign financial institution to
report all United States account
holders that are specified United
States persons. Certain payees are
exempt from FATCA reporting. See
Exemption from FATCA reporting code,
later, and the Instructions for the
Requester of Form W-9 for more
information.
Updating Your Information
You must provide updated information
to any person to whom you claimed to
be an exempt payee if you are no
longer an exempt payee and
anticipate receiving reportable
payments in the future from this
person. For example, you may need to
provide updated information if you
are a C corporation that elects to
be an S corporation, or if you no
longer are tax exempt. In addition,
you must furnish a new Form W-9 if
the name or TIN changes for the
account; for example, if the grantor
of a grantor trust dies.
Penalties
Failure
to furnish TIN:
If you
fail to furnish your correct TIN to
a requester, you are subject to a
penalty of $50 for each such failure
unless your failure is due to
reasonable cause and not to willful
neglect.
Civil
penalty for false information
with respect to
withholding:
If you make
a false statement with no reasonable
basis that results in no backup
withholding, you are subject to a
$500 penalty.
Criminal
penalty for falsifying
information:
Willfully
falsifying certifications or
affirmations may subject you to
criminal penalties including fines
and/or imprisonment.
Misuse
of TINs:
If the requester
discloses or uses TINs in violation
of federal law, the requester may be
subject to civil and criminal
penalties.
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.
Line 2
If you have a business name, trade name,
DBA name, or disregarded entity name,
you may enter it on line 2.
Line 3
Check the appropriate box on line 3 for
the U.S. federal tax classification of
the person whose name is entered on line
1. Check only one box on line 3.
|
IF the
entity/person on line 1 is a(n)
. . .
|
THEN check the box
for . . .
|
|
|
Corporation |
- Individual
-
Sole proprietorship, or
-
Single-member limited
liability company (LLC)
owned by an individual
and disregarded for
U.S.federal tax
purposes.
|
Individual/sole proprietor or
single- member LLC
|
-
LLC treated as a
partnership forU.S.
federal tax purposes,
-
LLC that has filed Form
8832 or2553 to be taxed
as a corporation,or
-
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.
|
Limited liability company and
enter
the appropriate tax
classification.
(P= Partnership; C= C
corporation;
or S= S corporation)
|
|
|
Partnership |
|
|
Trust/estate |
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.
-
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
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
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.
|
IF the payment
is for . . .
|
THEN the
payment is exempt for . . .
|
|
Interest and dividend
payments
|
All exempt payees except
for 7
|
| Broker transactions |
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.
|
|
Barter exchange transactions
and
patronage dividends
|
Exempt payees 1 through 4
|
|
Payments over $600 required
to be
reported and direct sales
over
$5,0001
|
Generally, exempt payees
1 through 52
|
|
Payments made in settlement
of
payment card or third party
network
transactions
|
Exempt payees 1 through 4
|
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.
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
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:
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.
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.
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.
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
requirments
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.
What Name and Number To Give the
Requester
|
For this type of
account:
|
Give name and SSN
of:
|
| 1) Individual |
The individual |
|
2) Two or more individuals
(joint
account) other than an account
maintained by an FFI
|
The actual owner of the account
or, if
combined funds, the first
individual on
the account1
|
|
3) Two or more U.S. persons
(joint account maintained by an
FFI)
|
Each holder of the account |
|
4) Custodial account of a minor
|
The minor2 |
5) a. The usual revocable
savings trust
(grantor is also trustee)
b. So-called trust account that
is not
a legal or valid trust under
state law
|
The grantor-trustee1
The actual
owner1
|
|
6) Sole proprietorship or
disregarded
entity owned by an individual
|
The owner3 |
|
7) Grantor trust filing under
Optional
Form 1099 Filing Method 1 (see
Regulations section
1.671-4(b)(2)(i)
(A))
|
The grantor* |
|
For this type of
account:
|
Give name and EIN
of:
|
|
8) Disregarded entity not owned
by an
individual
|
The owner |
|
9) A valid trust, estate, or
pension trust
|
Legal entity4 |
|
10)
Corporation or LLC electing
corporate status on Form 8832 or
Form 2553
|
The corporation |
|
11)
Association, club, religious,
charitable, educational, or
other tax-
exempt organization
|
The organization |
|
12) Partnership or multi-member
LLC
|
The partnership |
|
13) A broker or registered
nominee
|
The broker or nominee |
|
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
|
The public entity |
|
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))
|
The trust |
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.
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.
- 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.
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.
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.
