How to interact with the government through the W-9 form being a contractor

After any trade’s’ conclusion which involves profits’ extraction, one should write in the tax return in the W-9. In the US, it serves as the report to the Ministry of Finance in accordance with the chosen form of activity.

Within the official website one can find downloadable e-blank. It is used to request a taxpayer identification number (TIN), which is a US resident (including a resident alien), and to request certain guarantees and applications for inclusion in the list of exceptions. Tax agents have the right to demand signed document payment recipients entitled to exemption from paying taxes in the United States to refute the presumption of a foreign status. On behalf of federal purposes, US residents, among others, are:

  • Individuals being US citizens or foreigners residing permanently in the United States;
  • Partnerships, corporations, companies or associations established or organized in the United States or in accordance with the laws of the United States;
  • Any revenue complexes (except foreign);
  • Intrastate trusts (defined in section 301.7701-7 of the Regulations).

W 9 form for contractors (or acceptable analogue) is used by persons who must submit an information declaration to the Internal Revenue Service in order to obtain the correct name / name and taxpayer identification number (or other person). For individuals, TIN is usually a social security number (NSS). However, in some cases, individuals who become foreign residents of the United States on behalf of tax purposes are not entitled to receive NSS. These include some foreign patrials who are required to receive information printable declarations, but who cannot receive NSS. They are required to apply for the Tax Identification Number in W-7, Applications to the Internal Revenue Service to obtain the Identification Number of the individual’s taxpayer if they do not have to wait the application to be processed by the NSS. Individuals who have TIN ID must indicate it also.

The contractor has the right to develop and use his own blank (analogue) if its content is essentially similar to the official blank of the Internal Revenue Service and meets certain warranty requirements. One may include an equivalent of W-9 in other commercial forms that one uses within the activity, such as signature samples for the account. However, the warranties on the free fillable W-9 form should unequivocally be said (as indicated in the official W-9) that under the fear of provision’s responsibility of knowingly false information:

  1. The beneficiary’s INN is correct;
  2. The destination is not subject to the duty to extinguish complementary deduction because of failure to provide information on income from interest and dividends;
  3. The payee is a US resident;
  4. The payee is exempted from the request to report on the FATCA.

The analogue version, which contains a separate signing line in respect of only warranties, satisfies the requirement that the guarantees should be clearly stated. You do not have the right:

  1. Use the equivalent of the official document, which requires the payee to subscribe, agree with the provisions not related to the necessary guarantees;
  2. To imply that the payee may be subject to the obligation to pay additional deductions if the payee does not agree with provisions of a similar paper that do not relate to the necessary guarantees.