Form W-9 is used to request the Taxpayer Identification Number (TIN) from a taxpayer. The form is also used to request certification of the taxpayer’s status as a U.S. person. The form is used by the Internal Revenue Service (IRS) to determine the correct amount of backup withholding to be taken from payments made to the taxpayer.
The backup withholding tax is a withholding tax that is taken from payments made to U.S. taxpayers who have not provided their correct …
