Instructions for the Requester of Form W-9 - Introductory Material
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Partnerships subject to withholding under section 1446 may require signed Forms W-9 from its U.S. partners to overcome any
presumptions of foreign
status and to avoid withholding on the partner's allocable share of the partnership's effectively connected taxable income.
For more information, see
Regulations section 1.1446-1(c). The final regulations are published as Treasury Decision 9200 on page 1158 of Internal Revenue
Bulletin 2005-23 and
are available at
www.irs.gov/pub/irs-irbs/irb05-23.pdf.
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The backup withholding rate is 28% for reportable payments.
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The IRS website offers TIN Matching e-services for payers to validate name and TIN combinations. See Taxpayer Identification Number
(TIN) Matching
on page 4.