Who has to fill W-9?

W-9 form 2019 is a certain request for a person or enterprise to provide its TIN – employer identification number or Social Security number. This blank is aimed to be used between parties and it’s not sent to IRS.

The form should be sent to a payment receiver, the recipient fills it out and returns it back. Or a payer can send it from completing, and receiver has to return it. An advantage of this doc use rather than just asking for a number is that improperly completing of tax blanks is considered as perjury. If counterfeit information is reported to IRS with print W-9 form, the individual who completed it could be prosecuted.

When fillable W-9 is required?

If someone files 1099-MISC and IRS defines there is some incorrect information, the person gets a Notice CP2100 or CP2100A. If it is first notice for a certain employee, it is required to send him “B” Notice or backup refrain notice together with blank to get the correct information. Without 2018 W-9 PDF, employer has to pay 28% of employee’s salary until he provides correct information.

This form is used by USA people who were determined by IRS as citizens of America or foreign residents who work in this country, as well as companies, partnership created there.
Employer or company can provide employee with IRS W-9 for certification about the correctness of payee’s TIN or about the fact that he is waiting for number appropriation.