W-9 must be filled in by US tax residents. It should be completed correctly, without mistakes, without using corrector. In case the mistakes are made while filling out of blank, it is reasonable to print out a new one. The document must be completed exclusively in English.
In order to correctly fill editable IRS w-9 form each should:
In the line
- Specify the name of legal entities well as of individual specified in the tax return for personal income to submit to the US Internal Revenue Service. If the first name was changed, and Social Security Administration of USA was not notified of these changes, it is necessary to indicate the name and surname that are recorded on the social security card, as well as the new one.
- In the second paragraph, the title of the company/name “not being a legal entity” should be indicated, if the name differs from the one indicated in first paragraph.
- In third column, only one field must be completed. If the filler is an individual, then tick the Individual/sole proprietor.
- It is necessary to specify the code of the payee who has privileges and an exemption code from FATCA reporting. In case of more questions arise regarding the above codes, it is recommended to contact an advisor who us well-versed in this question.
- Indicate the address.
- It is not necessary to specify all account numbers here, as this can limit the form of these accounts and may need to provide another form for other accounts.
It is also necessary to complete the following lines:
Social security number of individuals/entrepreneurs this number of social insurance. If there is no such number or no rights to receive it foreign residents much enter the ITIN in the field or EIN that is identification number of the employer of legal entities.
The valid TIN always consists of 9 digits.
The TIN tax identification number should not:
- contain anything other than numbers;
- contain fewer or more than 9 digits;
- consist of 9 identical digits;
- consist of 9 consecutive ascending or descending digits.
Signature of U.S. person – the signature of the US resident who is paying taxes.
Full date of signing the paper.
While signing the document and putting the date it is should remembered that w-9 blank 2018 is signed on behalf of a legal entity, then the signer must confirm that he has the right to sign on behalf of the legal entity. The document is not allowed to be completed by proxy, except of cases when it was indicated in procuration that the attorney has the right to sign such documents with a copy of the power of attorney.