Irs Forms W9 by iqv85492


More Info
									                                                                                                                                                                Completed form should be
                        Form   W-9                                               Request for Taxpayer                                                           given to the requesting
                        (Mass achusetts Substitute W-9 Form)           Identification Number and Certification                                                  department or the department
                                                                                                                                                                you are currently doing
                        Rev. April 2009
                                                                                                                                                                business with.
                        Name ( List legal name, if joint names, list f irst & circle the name of the person whose TIN y ou enter in Part I -See Specific Instruction on page 2)

                        Business name, if diff erent f rom abov e. (See Specific Instruction on page 2)
Please print or type

                        Check the appropriate box:         □ Individual/Sole proprietor □ Corporation □ Partnership □ Other ►-----------------------------------------------
                        Legal Address: number, street, and apt. or suite no.                                  Rem ittance Address : if different f rom legal address number, street, and apt. or
                                                                                                              suite no.

                        City, state and ZIP code                                                              City, state and ZIP code

                        Phone # (        )                                     Fax # (       )                                 Email address:
                       Part I       Taxpayer Identification Number (TIN)

                        Enter your TIN in the appropriate box. For individuals, this is your social                                            Social security number
                        security number (SSN). However, for a resident alien, sole proprietor, or
                        disregarded entity, see the Part I instruction on
                        page 2. For other entities, it is your employer identific ation number (EIN). If
                                                                                                                                                -
                        you do not have a number, see How to get a TIN on page 2.
                         Note: If the account is in more than one name, see the chart on page 2 for                                      Employer identification number
                         guidelines on whose number to enter.
                          Vendors:                                                                                                                         DUNS
                          Dunn and Bradstreet Universal Numbering System (DUNS))
                       Part II      Certification

                         Under penalties of perjury, I certif y that:
                         1. The number shown on this form is my correct taxpayer identification number (or I am w aiting for a number to be issued to me), and
                         2. I am not subject to backup w ithholding because: (a) I am exempt from backup w ithholding, or (b) I have not been notified by the Internal Revenue
                            Services (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that
                       f    I am no longer subject to backup withholding, and
                         3. I am an U.S. person (including an U.S. resident alien).
                         4. I am currently a Commonw ealth of Massachusetts’s state employee: (check one): No____ Yes _____ If yes , in compliance with the State Ethics
                            Commission requirements.
                         Certification instructions : You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding
                         because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply .
                       Here      Authorized Signature ►                                                                                      Date ►

                       Purpose of Form                                          conditions. This is called “backup withholding.”           5. You do not certify to the requester that you are
                       A person who is required to file an information          Payments that may be subject to backup                     not subject to backup withholding under 4 above
                       return with the IRS must get your correct                withholding include interest, dividends, broker and        (for reportable interest and dividend accounts
                       taxpayer identification number (TIN) to report, for      barter exchange transactions, rents, royalties,            opened after 1983 only).
                       example, income paid to you, real estate                 nonemployee pay, and certain payments from
                                                                                fishing boat operators. Real estate transactions           Certain payees and payments are exempt from
                       transactions, mortgage interest you paid,                                                                           backup withholding. See the Part II instructions
                       acquisition or debt, or contributions you made to        are not subject to backup withholding.
                                                                                                                                           on page 2.
                       an IRA.                                                    If you give the requester your correct TIN, make
                                                                                the proper certifications, and report all your             Penalties
                          Use Form W-9 only if you are a U.S. person
                       (including a resident alien), to give your correct       taxable interest and dividends on your tax return,
                       f                                                        payments you receive will not be subject to
                                                                                                                                           Failure to furnish TIN. If you fail to furnish your
                       TIN to the person requesting it (the requester)                                                                     correct TIN to a requester, you are subject to a
                       and , when applicable, to:                               backup withholding. Payments you receiv e w ill
                                                                                                                                           penalty of $50 for each such failure unless your
                                                                                be subj ect to backup w ithholding if:
                       1. Certify the TIN you are giving is correct (or                                                                    failure is due to reasonable cause and not to
                                                                                1. You do not furnish your TIN to the                      willful neglect.
                          you are waiting for a number to be issued).
                                                                                    requester, or
                       2. Certify you are not subject to backup                                                                            Civil penalty for false information w ith respect
                                                                                2. You do not certify your TIN when required               to w ithholding. If you make a false statement
                                                                                   (see the Part II instructions on page 2 for             with no reasonable basis that results in no backup
                       If you are a foreign person, use the                        details), or                                            withholding, you are subject to a $500 penalty.
                       appropriate Form W-8. See Pub 515,
                                                                                3. The IRS tells the requester that you furnished          Criminal penalty for falsifying information.
                       Withholding of Tax on Nonresident Aliens and
                       Foreign Corporations.                                       an incorrect TIN, or                                    Willfully falsifying certifications or affirmations
                                                                                                                                           may subject you to criminal penalties including
                       What is backup w ithholding? Persons making              4. The IRS tells you that you are subject to               fines and/or imprisonment.
                       certain payments to you must withhold a                     backup withholding because you did not
                       designated percentage, currently 28% and pay to             report all your interest and dividends only), or        Misuse of TINs. If the requester discloses or uses
                                                                                                                                           TINs in violation of Federal law, the requester may
                       the IRS of such payments under certain
                                                                                                                                           be subject to civil and criminal penalties.
                                                                                                                                                                    Form MA- W-9 (Rev. April 2009)
Specific Instructions                                                                                          What Name and Number to
                                                   How to get a TIN.          If you do not have a
                                                                                                               Give the Requester
Name. If you are an individual, you must           TIN, apply for one immediately. To apply for an
generally enter the name shown on your social      SSN, get Form SS-5, Application for a Social
security card. However, if you have changed        Security Card, from your local Social Security              For this type of account:         Giv e name and SSN of:
your last name, for instance, due to marriage      Administration office. Get Form W-7, Application            1.   Individual                   The individual
without informing the Social Security              for IRS Individual Taxpayer Identification Number,          2. Two or more                    The actual owner of the
Administration of the name change, enter your      to apply for an ITIN or Form SS-4, Application for               individuals (joint           account or, if combined
first name, the last name shown on your social     Employer Identification Number, to apply for an                  account)                     funds, the first
security card, and your new last name.             EIN. You can get Forms W-7 and SS-4 from the                                                  individual on the
                                                   IRS by calling 1-800-TAX-FORM (1-800-829-                                                     account 1
If the account is in joint names, list first and   3676) or from the IRS’s Internet Web Site                   3.     Custodian account of       The minor 2
then circle the name of the person or entity .                                                      a minor (Uniform Gift
whose number you enter in Part I of the form.                                                                         to Minors Act)
                                                   If you do not have a TIN, write “Applied For” in            4.      a. The usual              The grantor-trustee 1
Sole proprietor. Enter your individual name
                                                   the space for the TIN, sign and date the form, and                      revocable savings
as shown on your social security card on the
                                                   give it to the requester. For interest and dividend                     trust (grantor is
“Name” line. You may enter your business,          payments, and certain payments made with
trade, or “doing business as (DBA)” name on                                                                                also trustee)
                                                   respect to readily tradable instruments, generally                   b. So-called trust       The actual owner 1
the “Business name” line.                          you will have 60 days to get a TIN and give it to                       account that is not
Limited liability company (LLC). If you are a      the requester before you are subject to backup                          a legal or valid
single-member LLC (including a foreign LLC         withholding on payments.                                                trust under state
with a domestic owner) that is disregarded as                                                                              law
an entity separate from its owner under            The 60-day rule does not apply to other types of            5.       Sole proprietorship      The owner 3
Treasury regulations section 301.7701-3, enter     payments. You will be subject to backup
the ow ner’s name on the “Name” line. Enter        withholding on all such payments until you
the LLC’s name on the “Business name” line.        provide your T IN to the requester.                         For this type of account:         Giv e name and EIN of:

Caution: A disregarded domestic entity that        Note: Writing “Applied For” means that you have             6.  Sole proprietorship           The owner 3
has a foreign owner must use the appropriate       already applied for a TIN or that you intend to             7.  A valid trust, estate, or     Legal entity 4
Form W-8.                                          apply for one soon.                                             pension trust
                                                                                                               8.  Corporate                     The corporation
Other entities. Enter your business name as        Part II      - Certification                                9.  Association, club,            The organization
shown on required Federal tax documents on                                                                         religious, charitable,
the “Name” line. This name should match the        To establish to the paying agent that your TIN is               educational, or other
name shown on the charter or other legal           correct or you are a U.S. person, or resident                   tax-exempt organization
document creating the entity. You may enter        alien, sign Form W-9.                                       10. Partnership                   The partnership
any business, trade, or DBA name on the                                                                        11. A broker or registered        The broker or nominee
                                                   For a joint account, only the person whole TIN is
“Business name” line.                                                                                              nominee
                                                   shown in Part I should sign (when required).
                                                                                                               12. Account with the              The public entity
Part I     - Taxpayer Identification               Real estate transactions. You must sign the                     Department of
              Number (TIN)                         certification. You may cross out item 2 of the                  Agriculture in the name
                                                   certification.                                                  of a public entity (such
Enter your TIN in the appropriate                                                                                  as a state or local
box.                                               Dunn and Bradstreet Universal Numbering                         government, school
                                                   System (DUNS) number requirement –                              district, or prison) that
 If you are a resident alien and you do not        The United States Off ice of Management and Budget              receives agricultural
have and are not eligible to get an SSN, your      (OMB) re quires all v endors that receiv e f ederal grant       program payments
TIN is your IRS individual taxpayer                f unds hav e their DUNS number recorded with and
identification number (ITIN). Enter it in the      subsequently reported to the granting agency . If a
social security number box. If you do not have     contractor has multiple DUNS numbers the                    1
                                                   contractor should prov ide the primary number listed          List first and circle the name of the person whose
an ITIN, see How to get a TIN below.                                                                           number you furnish. If only one person on a joint
                                                   with the Federal gov ernment’s Central Contractor
If you are a sole proprietor and you have an       Registration (CCR) at / . Any entity that        account has an SSN, that person’s number must be
                                                   does not hav e a DUNS number can apply f or one on-         furnished.
EIN, you may enter either your SSN or EIN.
However, the IRS prefers that you use your         line at                              2
                                                   under the DNB D-U-N Number Tab.                                 Circle the minor’s name and furnish the minor’s SSN.
                                                                                                                You must show your individual name, but you may
If you are an LLC that is disregarded as an        Privacy Act Notice                                          also enter your business or “DBA” name. You may
entity separate from its owner (see Limited                                                                    use either your SSN or EIN (if you have one).
liability company (LLC) above), and are            Section 6109 of the Internal Revenue Code
owned by an individual, enter your SSN (or         requires you to give your correct TIN to persons             . List first and circle the name of the legal trust, estate,
“pre-LLC” EIN, if desired). If the owner of a      who must file information returns with the IRS to           or pension trust. (Do not furnish the TIN of the
disregarded LLC is a corporation, partnership,     report interest, dividends, and certain other               personal representative or trustee unless the legal
etc., enter the owner’s EIN.                       income paid to you, mortgage interest you paid,             entity itself is not designated in the account title.)
                                                   the acquisition or abandonment of secured
Note: See the chart on this page for further       property, cancellation of debt, or contributions            Note: If no name is circled when more than one name
clarification of name and TIN combinations.        you made to an IRA or MSA. The IRS uses the                 is listed, the number will be considered to be that of
                                                   numbers for identification purposes and to help             the first name listed.
                                                   verify the accuracy of your tax return. The IRS
                                                   may also provide this information to the                    If you have questions on completing this form,
                                                   Department of Justice for civil and criminal                please contact the Office of the State Comptroller.
                                                   litigation, and to cities, states, and the District of      (617) 973-2468.
                                                   Columbia to carry out their tax laws
                                                                                                               Upon completion of thi s form, please
                                                    You must provide your TIN whether or not you
                                                   are required to file a tax return. Payers must
                                                                                                               send it to the Commonwealth of
                                                   generally withhold a designated percentage,                 Massachusetts Department you are
                                                   currently 28% of taxable interest, dividend, and            doing business with.
                                                   certain other payments to a payee who does not
                                                   give a TIN to a payer. Certain penalties may also

                                                                                                                                                                  Page 2

                                                                                                                                       Form MA- W-9 (Rev. April 2009)

To top