Instructions for completing Form W-9, which is used to provide taxpayer identification information to entities that report income to the IRS. It includes definitions of U.S. persons, special rules for partnerships, backup withholding information, FATCA reporting, and penalties for non-compliance.
documents/vol00010-efta01368939-pdf.pdf
{"title":"Form W-9 Instructions","document_date":"2014","document_type":"financial","document_subtype":"tax form instructions","key_organizations":["IRS","Social Security Administration"],"reference_numbers":["301.7701-7","1446","515","1040","1040A","1040EZ","301.7701-2"]}