Form W-9 is used 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:
- 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.
Applies to US citizen or green card holder individuals, individuals who are treated as residents for US tax purposes either because they live in the US, work there or are married to a US individual and elected to be taxed.
The tax ID for US individuals is either a Social Security Number - SSN, or an Individual Taxpayer Identification Number - ITIN.
For US entities and companies, the tax ID is the Federal Employer Identification Number - FEIN/EIN.
For more information on this form please see: https://www.irs.gov/pub/irs-pdf/iw9.pdf