IRS Updates Form W-9 Instructions, Instructions for the Requester of Form W-9

December 14, 2017 Adam Rivera

The IRS has updated the Form W-9 Instructions. Form W-9 is used by filers to request correct TIN information in order to file information reports with the IRS. There are number of changes to the W-9 Instructions from the previous revision:

 

Form W-9 Instructions Changes

  • Changes made to Payees Exempt From Backup Withholding section
    • Requesters may rely on the payee’s claim of exemption unless they have actual knowledge that the exempt payee code and/or classification selected are not valid, or if they are inconsistent with each other.
    • New note in Individual Taxpayer Identification Number (ITIN) section
      • ITINs that haven’t been included on a U.S. federal tax return at least once in the last three consecutive tax years will expire. 

To view the new Form W-9 Instructions, please click here.

About the Author

Adam Rivera is a member of the Regulatory Analysis Team's Direct Tax division at Sovos. His main areas of focus are Federal and State Tax Withholding and Affordable Care Act (ACA) Reporting. Prior to Sovos, Adam worked as a legislative aide in the Florida House of Representatives. He also has experience in securities law, focusing on securities litigation and researching emerging crowdfunding methods of raising capital. Adam is a member of both the Massachusetts and Florida Bars. He earned his B.A. from the University of Florida and his J.D. from the University of Miami.

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