Below is a list of the most common customer questions.
If you can’t find an answer to your question, please don’t hesitate to reach out to us.
What is the purpose of Form W-9?
W-9 is an e-IRS form which indicates how much money an individual has paid or payable to a U.S. taxpayer and in what form they have paid or payable.
How do I fill out Form W-9?
You may request a copy of Form W-9 by using our online request form or by calling us at. You can also mail or fax a completed form to the address listed below.
Citizens Information and Administration Services
Widow M. Lien Trust
Who should complete Form W-9?
If you are an employee, and you're eligible to receive overtime or wage payments, you should complete Form W-9. You must complete this form and present it when you file your Form W-4 to show any exempt amount due to your employer. You can get free help from the form and follow these steps to fill out your form:
Start with Form W-4 and complete the instructions. The instructions include information about your eligibility for exemptions and the number of payslips.
Sign and date your Form W-4. Keep the completed form, the instructions, and the signed, dated sheet of paper or a signed Form W-4 with an employee's pay stubs in a safe place. Do not mail this form or your signed Form W-4 to your employer.
Take your signed, dated pay stubs or Form W-4 to your employer along with any additional documentation, if required, such as your W-2 or 1099. Bring your completed Form W-4 to your employer's payroll office on the last day of the pay period to get an exemption certificate, W-4, payslips, or a W-4 certificate which is mailed to you by the IRS.
The form says you must provide information on your Form 1040, your Form 1095 or Form 1099, W-4 slips, and a copy of your W-2 or 1099. For Form 1095 or Form 1099, you must provide any information on your W-2 or 1099 for each of the preceding three months that would otherwise be withheld if you had been paid on an overtime or minimum wage basis at that time under the correct method of payment.
For more information on the employer's responsibility and your duty to withhold tax, see the Publication 929, Your Federal Income Tax for the year you received your pay. See the table of section D in Publication 929, which shows the amount of the tax withheld at different rates.
The Form W-4 shows your gross wages, the amount of overtime or wage payments, and other exemptions or deductions.
You can get free help from the form and follow these steps to fill out your form:
What if there are no wages withheld?
If your employer has not withheld and remitted tax for you, you are not responsible for withholding tax until the year you receive your first check from that employer.
When do I need to complete Form W-9?
To complete Form W-9, file Form 4410 and W-2C at the same time as supporting documentation. To receive Form W-9, your employer must also have your Form W-2C.
Can I create my own Form W-9?
Yes, you can. For more information about submitting an individual Form W-9, email SPCAW9snaacpa.com.
Other Tax Questions
How do the SPA and the IRS use the Social Security card to verify identity and tax information?
The IRS utilizes the Social Security card for three different types of situations.
For those receiving a Social Security check: The Social Security card establishes your tax identity over time using your Social Security number. The IRS uses a Social Security number for the verification of income and filing your tax return. Once it has established that you own property in a state, IRS sends a tax invoice to the state's agency that issues the card, typically the State Treasurer Department. The IRS uses the taxpayer's information and the card as a way to confirm identity of the owner and to establish tax owed.
For tax purposes, the Social Security card can be used to confirm:
who owns the property
what the tax return is for
which payers to pay
What documentation does the IRS used to obtain the name, address, and Social Security number from the taxpayer?
The SSN is used to confirm the tax return filing information. The IRS uses the Social Security number to match the taxpayer's tax return information. Social Security numbers are issued in the same way as credit card numbers (including expiration dates, number of digits, and security numbers), but cannot be used for identification.
You may wish to contact the Social Security Administration about how to ensure that you and other beneficiaries have Social Security numbers.
What should I do with Form W-9 when it’s complete?
G. Form W-9 and/or Form W-1).
• When you receive the documentation from the payment processor, you should ensure that you have it to give to the payee as soon as possible. If you do not have the documentation and the payee did not complete Form W-9 it is critical that you provide the documentation to the payee when you pay them.
• Provide the documentation only when the payee requests it. If a payee does not request it, you should provide the documentation only at the conclusion of the pay period.
• You should do this even if the payee has not paid their tax for the year. In some situations, you may have to do this even if they have already paid. If so, you should consult IRS Publication 526 for more detailed information.
Taxpayer privacy considerations should be taken into account when preparing a Form W-9.
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I received an email from my payee that stated “We have sent you a request for Form W-9.” Can the payee request Form W-9?
Payees are responsible for making all required payments. They may receive information from their suppliers on a timely basis. If they receive Form W-9 that contains inaccurate information, the payee may not be able to make a timely payment or may have to pay the taxes the payee may not be legally entitled to receive. If the mayor has already requested Form W-9, the payee should provide that information when the pay and payee are ready to pay. A Payee does not owe the taxes the payee is supposed to have received at the end of the tax period. However, if a payer has already filed a Form W-9 prior to the due date, a payee should provide that information. To determine whether the payee's request for information for its Form W-9 is legitimate you should review all references to the payee's name and address in the message and confirm this information with the payee as soon as possible.
Payment processors who are not the payee must immediately provide the payee with all timely tax information.
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I received an email that indicated I owed taxes due at the end of the tax month.
How do I get my Form W-9?
You need Form W-9 when you file your income taxes. You will get a tax return with information about your federal taxes. Furthermore, you do not pay 50.00 for this form.
When should I file Form W-9?
You should file Form W-9 as soon as you receive a W-2. The earliest you can file Form W-9 is the 20th day after the return was received by your employer. However, you need to pay a fee of 50.00 to have Form W-9 mailed to you.
Why should I pay the fee?
The Form W-9 fee helps the IRS collect tax information for the various types of employers that file tax returns. If an employee gets a Form W-2, he or she should use the Form W-9 form to pay income tax from both wages and tips. The Form W-8 also will provide income tax payments, but you will pay a 50.00 fee to have this form mailed directly to you.
Who does receive Form W-9?
Your employer can ask an insurance company or other business you employ to provide you with this form. If your employer does not provide this form, contact your company's human resources department.
What is “gross income”?
Your gross income is the total amount of wages, commissions, tips, and allowances you receive including interest, rents, investment income, interest income, annuity payments, pensions, royalties, dividends, and rents. Your gross income may include interest on your savings or retirement accounts. In addition, most employers treat your wages and tips as taxable income. You can determine your regular federal income tax rates in the Income Tax Rates section. If you receive wages by your employers or for your own use or business, you are considered self-employed even if you are working. You can claim your income for self-employment purposes as long as it is not a tax avoidance technique.
How do I calculate my gross income?
To show your gross income, use the following table. When you file your income taxes, you must submit your gross income as the gross income line number in the instructions to Form W-8.
1) Your gross income or adjusted gross income
2) Add the following amounts
—If you received a bonus from your employer after January 1, 2016, include this amount in this amount.
What documents do I need to attach to my Form W-9?
All documents required by the Department of Labor must be attached to the Form W-9.
However, a company can submit Forms W-4 and W-10, rather than Form W-9, to the Department of Labor to submit to the Department of Revenue. If a company does so, the Form W-9 will be used and the Company may not require any other documents. It is important to understand the difference, if any, between the two approaches to Form W-9.
What documentation must be attached to the Form W-9?
An employer has no obligation to provide any documentary evidence when the Department of Labor reviews a Form W-9, except that the Department may require any supporting documents the company proposes to provide. There is no requirement for employer to file, or not to file, any documents.
What are the different types of Form W-9?
Most employers will send you form W-9 as a tax form showing your income and filing status to show to your employers. However, some companies or individuals may not have to send such a form as they may be the sole provider of the jobs. For these types of employers, we still suggest getting any Form W-9. For these types of employers, the W-9 could include any information from the job offer. Below is an example of Form W-9 form that one must submit in order to get one's employment status.
Example for employment status Form W-9 with Job Offer
Employer-Employee Employer and employee are one and the same. For an employer, the form will show any employment related information such as wages, hours, and so forth. For an employer, the employee must submit this form to show the employee's status as an employee of the employer.
Additional Forms for the Employer
Another reason why filing a W-9 in order to obtain an employment agreement could be useful is for the employer to know if they have any other forms to file with the IRS. Below are some additional forms that an employer may want to file.
Form T2-EZ is sometimes required for any trade or business. It is also an insurance, bond, or escrow document. Form T2-EZ is used to show which employees, independent contractors or agents, are receiving insurance, bonds and so on from the employer.
Form 1099 is also used to show information about payment of employee wages, to show paydays, holiday pay, and so on. The employer must file this form for all wages paid which are received beyond the employee's normal wages and that is reported on a W-4.
Form W-8BEN is useful for companies to use if they have to get a temporary worker for an upcoming project or if there are work visas to be granted. Form W-8BEN allows the employer to show the employee's status during the working relationship and thus avoid any kind of overtime pay or additional tax liability.
What is an Employment Agreement?
An employment agreement or contract is an agreement made by you and an employer regarding employment. An employment agreement might consist of a contract of employment, an employee handbook, or the like.
How many people fill out Form W-9 each year?
In our 2012 estimate, an estimated 5.2 million people filled out a W-9 form.
In 2011, Form W-9 had the following main fields:
Company name (Full name, alias or initials, as appropriate)
Taxpayer name (Full name, alias or initials, as appropriate)
Social Security Number (TIN)
Branch office address
Aircraft location as reported on Form 4487 (also known as a Form 4789, or Form 488), or
Branch office telephone number
In the 2012 Form 1040, the following main fields appeared:
The IRS expects taxpayers to use Form W-9 to report a number of personal and business activities, such as payroll deductions, business loans and business losses.
Who uses Form W-9 at the IRS?
The IRS uses Form W-9 to report personal and business activities.
In addition, as noted in the next section, some taxpayers, such as corporations and partnerships, use the W-9 form to report special financial disclosures, such as quarterly, annual and certain other reports, for which they must have a 10-K.
Who fills out Form W-9?
Individuals fill out the Form W-9 by signing a statement, known as the “Return as Authorized Under Penalty of perjury,” which includes a declaration that they are the individual named on the return, even if the individual is not the taxpayer whose Form 1040 has not yet been filed.
Also known as a “Self-Awaiver,” Form W-9 relieves the taxpayer of the required duty to file such a return if the form is filed by this individual on behalf of the person or entity (not the individual) who actually paid the taxes.
What is the use of Form W-9?
Individuals fill out Form W-9 to report tax-related business activities (such as payroll deductions and business payments to other entities) for which they are authorized to deduct, or to report a payment made to another entity for the same purpose.
The IRS uses Form W-9 to inform businesses (and their tax preparers) that individuals (and their tax preparers) are authorized under penalty of perjury to make the deductions reported.
Is there a due date for Form W-9?
Yes. A U.S. company must file Form W-9 no later than 45 days after a taxpayer becomes a U.S. permanent resident for the income tax year in which you make the distribution. It may also be a good idea to provide Form W-9 with a letter requesting a Form W-8BEN if the return filed is to claim a credit for FTA taxation or for foreign tax credit, or both.
Do I need a Form W-8BEN for each distribution on my Form 1040, or do I need to wait until the Form 1040 is complete to issue a Form 945? No. Form W-8BEN is required for all distributions of your non-refundable capital gains, regardless of the calendar year. That means it is required for allocations made in a tax year ending in a period that includes a January 31.
How do you apply Form W-8BEN? You file Form W-8BEN with information about your distributions on the return you file from your business. For example, you might report the following information on Form 1040, Form 1040A, or Form 1040EZ:
The aggregate adjusted basis in property held after the distribution on which you claimed a deduction.
The aggregate amounts of any tax paid by you or a related entity that are attributable to these distributions.
Any required information for the non-refundable foreign property tax credit.
Any required information for the foreign earned income exclusion, foreign housing exclusion, and foreign housing deduction credit.
Any required information for the foreign tax credit under section 62.
If you are filing a joint return, you must also attach a copy of any Form 948 for this distribution not later than June 15, 2018. For information on non-refundable foreign source dividend or interest on a qualified domestic corporation (FDIC), see Pub. 1097, Subpart D, and the Instructions.
For more information, see Pub. 560, Tax Guide for Small Business.
Which reporting periods do I report on Form 945? You must report the distributions on the following reporting periods: First quarter through Fourth quarter of the taxable year.
January 1 – March 31.
April 1 – June 30.
July 1 – September 30.
October 1 – December 31.