Форма W-9: Запрос идентификационного номера налогоплательщика в США

United States income tax form

Form W 9 (officially, the "Request for Taxpayer Identification Number and Certification") is used in the United States income tax system by a third party who must file an information return with the Internal Revenue Service (IRS). It requests the name, address, and taxpayer identification information of a taxpayer (in the form of a Social Security Number or Employer Identification Number). The form is never actually sent to the IRS; it is maintained by the individual who files the information return for verification purposes. The information on the Form W 9 and the payment made are reported on a Form 1099.

Form W 9 is most commonly used in a business–contractor arrangement. Businesses can use Form W 9 to request information from contractors they hire. When a business pays a contractor over $600 during a tax year, the business is required to file Form 1099 MISC, a variant of Form 1099. To fill out Form 1099 MISC, the business may need to request information (such as address and Tax Identification Number) from the contractor, for which Form W 9 is used. The business does not send Form W 9 to the IRS.

Another purpose of Form W 9 is to help the payee avoid backup withholding. The payer 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 payer.

Some certified public accountants consider it best practice to ensure the completion of Form W 9 by payees before issuing any payments. There may also be a $50 penalty for each instance in which Form W 9 is not filled out.