IRS Updates Form W-9, Request for Taxpayer Identification Number and Certification

December 13, 2017 Adam Rivera

The IRS has updated Form W-9. 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 from the previous revision:


Form W-9 Changes

  • Box 3 Note has changed
    • “Check the appropriate box in the line above for the tax classification of the single-member owner. Do not check LLC if the LLC is classified as a single-member LLC that is disregarded from the owner unless the owner of the LLC is another LLC that is not disregarded from the owner for U.S. federal tax purposes. Otherwise, a single member LLC that is disregarded from the owner should check the appropriate box for the tax classification of its owner”
  • New Specific Instructions for Line 1
    • “If you are providing Form W-9 to an FFI to document a joint account, each holder of the account that is a U.S. person must provide a Form W-9.”
  • New reference box added to Line 3 to assist filers on which box to check for U.S. federal tax classification
  • New instructions for Line 5
    • “If this address differs from the one the requester already has on file, write NEW at the top. If a new address is provided, there is still a chance the old address will be used until the payor changes your address in their records.”
  • Updated “What Name and Number to Give the Requester” table
    • Added the following:
      • “Two or more individuals (joint account) other than an account maintained by an FFI”
      • “Two or more U.S. persons (joint account maintained by an FFI)”

 To view the updated Form W-9, 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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