INTERNAL REVENUE SERVICE FORM W-9 W-9: An Internal Revenue Service Form W-9 is a request for taxpayer identification number certification and is sent to new and existing vendors by the WVFIMS Support Staff. These vendors are selected from the list of unapproved vendors ready for review by the Support Staff and also from modification requests. Any vendor that meets criteria for a tax form 1099 may be issued a request for W-9 information. This information is necessary not only to maintain an accurate vendor file, but also to comply with the Internal Revenue Service Regulations. The WVFIMS Support Staff may also request an Agency to obtain a completed W-9 from the vendor before a new vendor is approved or a modification to an existing vendor is processed. A W-9 form can be faxed to the vendor. Fax both the front and the back of the W-9 form, however, facsimiles must ensure that the information received is the information sent and make reasonably certain that the person accessing the system and submitting the form is the person identified on Form W-9. Please note that in order to comply with IRS regulations, only unaltered information will be accepted from the vendor. State agency personnel cannot fill out any part of the form for the vendor. Only a legal guardian of an individual or an individual=s designated power of attorney can complete a W-9 on behalf of a vendor who cannot complete the form. If the vendor is not an individual, any designated representative of that vendor can complete the form. However, problems can arise if that person is not knowledgeable about the company=s structure and registered tax filing status. WVFIMS Support Staff may reject a W-9 for the following: a. The W-9 is not a current version (3/94 or later). The two most recent versions of IRS Form W-9 includes a line between the Business Name and the Address that asks the vendor to check the box that depicts the vendor=s type (individual/sole proprietor, corporation, partnership, other with a blank line for description of other). It is necessary for tax reporting purposes that we distinguish sole proprietors and corporations from other business types b. The W-9 is for a sole proprietor but does not include the name of the owner on the first line of the form c. It appears that the W-9 has been altered d. The signature has been omitted e. It is apparent that the agency has completed the form f. The Social Security or Federal Employers Identification Number has been omitted g. The authenticity of a facsimile is questionable The requesting and processing of W-9s by the WVFIMS Support Staff is necessary to confirm that the name on the account (individual or business) and the Taxpayer Identification Number matches with the information on file with the Internal Revenue Service. W-9s are not primarily processed to correct address information in the WVFIMS Vendor System. If an Agency would like the address modified in the vendor system to match the W-9, please attach a note to the W-9 with your request.
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