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Official form guide
Form W9SP: W-9 (sp)
IRS Form W‑9 (sp) is used to collect a beneficiary’s name, Taxpayer Identification Number and backup‑withholding certification. It requires marking line 3b for pass‑through entities and imposes a 24% withholding if the TIN is incorrect.
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IRS Form W9SP - W-9 (sp)
IRS Form W‑9 (sp) is used to collect a beneficiary’s name, Taxpayer Identification Number and backup‑withholding certification. It requires marking line 3b for pass‑through entities and imposes a 24% withholding if the TIN is incorrect.
Risk Radar
Scan points- 1Providing an incorrect TIN triggers a 24% backup‑withholding penalty.
- 2Omitir la marca en la línea 3b cuando la entidad traspasa atributos tributarios.
- 3Ingresar un número de identificación del contribuyente (TIN) incorrecto.
- 4No incluir la certificación de no estar sujeto a retención adicional.
- 5Dejar vacío el código FATCA cuando sea aplicable.
Plain English
The W‑9 (sp) asks the person receiving a payment to provide their legal name and tax ID and to confirm they are not subject to backup withholding. The payer then uses this information to report the payment to the IRS.
Submission Date
- Filing date: 2024-03-13 22:10:11
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a payor requests the taxpayer’s name, Taxpayer Identification Number and backup‑withholding certification.
- Do not use it when the requester needs an ITIN or EIN; use the appropriate application form instead.
- Check Form W-7 instead when the individual does not have an ITIN.
Form selector
Use this form or another form?
Individual lacks a Taxpayer Identification Number (TIN)
A TIN is required on Form W‑9; without it the form is incomplete
✓ Verify the applicant has applied for an ITIN
Business needs an Employer Identification Number (EIN)
EIN is required on line 1 of Form W‑9 for entities
✓ Confirm the EIN has been issued or marked “Applied For”
Entity is a pass‑through partnership needing backup‑withholding certification
Certification on line 3b indicates the entity’s status for withholding
✓ Ensure line 3b is marked correctly
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Name of entity/individual (line 1)
Taxpayer’s legal name · Form W‑9 line 1
Taxpayer Identification Number (line 2)
SSN or EIN · Form W‑9 line 2
Backup‑withholding certification (certification area)
Certification statement · Form W‑9 certification area
Electronic signature
Signature under penalty of perjury · Form W‑9 signature line
FATCA exemption codes
FATCA code(s) if applicable · Certification section
Before you submit
- 1Verify the legal name is entered on line 1
- 2Enter the correct SSN or EIN on line 2
- 3Mark the appropriate box for entity type (e.g., line 3b for pass‑through entities)
- 4Include any applicable FATCA exemption code in the certification area
- 5Sign the form with the required perjury declaration
- 6Date the signature field
- 7Deliver the completed form to the requester, not to the IRS
How to file this form
- 1Write the required information in legible block letters or type — proof of filing
- 2Complete line 1 with the name of the individual or entity — proof of filing
- 3Fill line 2 with the correct Taxpayer Identification Number — proof of filing
- 4Check the appropriate box for entity classification, including line 3b if applicable — proof of filing
- 5Provide any FATCA exemption code if required — proof of filing
- 6Sign and date the form, including the perjury declaration for electronic signatures — proof of filing
- 7Hand the signed form to the requestor as proof of filing — proof of filing
Known limitations
- 1Does not apply when the payee is exempt from backup withholding; the exemption is certified on the form
- 2Does not apply when the requester needs an ITIN or EIN; use Form W‑7 or Form SS‑4 instead
- 3Does not require an electronic signature for W‑9 versions that do not need a signature
Field map
Compact field-by-field guide
Personal Info
2 items
Your legal name and current mailing address.
Your taxpayer identification number — must match IRS records.
Filing Status
1 items
Single, Married Filing Jointly, or Head of Household (for withholding purposes).
Dependents
1 items
Number of qualifying children and other dependents.
Adjustments
1 items
Additional income not from jobs or adjustments to withholding.
Withholding
1 items
Additional amount you want withheld from each paycheck.
Certification
1 items
Your tax entity type: Individual, Corporation, Partnership, etc.
Signatures
1 items
Sign and date to certify under penalty of perjury.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form shows Rev. marzo de 2024 and the source directs users to www.irs.gov/FormW9SP for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. marzo de 2024 on the top
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm the signature includes the perjury declaration as on the paper form
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Form W‑9 for your records
- 2Store the copy for at least three years in case of audit
- 3Expect no direct response from the IRS after submission
- 4If an error is discovered, submit a corrected Form W‑9 to the requester promptly
- 5Update the retained copy if the TIN or certification status changes
Sources
- SRCInstructions p.1 — states the revision date is marzo de 2024
- SRCInstructions p.1 — directs users to visit IRS.gov/FormW9SP for the latest information
- SRCForm p.1 — indicates the form is to be delivered to the requester, not the IRS
- SRCForm p.5 — advises using Form W-7 to request an ITIN or Form SS-4 to request an EIN
- SRCInstructions p.6 — requires electronic signatures to include the perjury declaration text
- SRCForm p.1 — notes that line 3a is new (Qué Hay de Nuevo Línea 3a)
- SRCForm p.1 — includes certification statement for backup withholding exemption
- SRCNot stated in the official source — verify on the agency site
Common confusion points
Do I need to sign electronically?
Electronic signatures require the perjury text, but some W‑9s don’t need a signature.
→ Check if the form version requires a signature; include the perjury declaration only when needed.
What does line 3b mean?
Line 3b is for pass‑through entities, a new line noted in the latest edition.
→ Verify the entity type and mark line 3b if applicable.
Can I write “Applied For” for my TIN?
The form allows marking “Applied For” when an ITIN or EIN is pending.
→ Enter “Applied For” in the TIN field and still sign and date the form.
Do I need to send the form to the IRS?
The form is to be given to the requester, not mailed to the IRS.
→ Deliver the completed form directly to the requestor.
Is a FATCA code required?
The certification section asks for FATCA code if the payee claims an exemption.
→ Include the correct FATCA code when applicable.
Do I need a fee to file?
The form does not mention any filing fee.
→ Confirm no fee is required before submitting.
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Questions about IRS Form W9SP
What is IRS Form W9SP used for?
The W‑9 (sp) asks the person receiving a payment to provide their legal name and tax ID and to confirm they are not subject to backup withholding. The payer then uses this information to report the payment to the IRS.
Who must file IRS Form W9SP?
Beneficiarios que reciben pagos y no están sujetos a retención adicional, y entidades que traspasan atributos tributarios, deben completar el Formulario W‑9 (sp).
What information does IRS Form W9SP require?
The form gathers the payee’s name, Taxpayer Identification Number, certification of backup‑withholding status, any FATCA code, and, for pass‑through entities, a check on line 3b.
How do I complete IRS Form W9SP?
First, verify that line 3b is checked when the filer is a pass‑through entity. Next, enter the legal name and correct TIN. Then certify that the filer is not subject to backup withholding and provide any applicable FATCA code. Finally, sign the certification statement before submitting.
What happens if IRS Form W9SP is filed incorrectly?
If the TIN is incorrect, the payer must withhold 24% of reportable payments until the issue is remedied, and the filer may be responsible for any amount not collected.
Do I need to sign electronically?
Electronic signatures require the perjury text, but some W‑9s don’t need a signature. Check if the form version requires a signature; include the perjury declaration only when needed.
What does line 3b mean?
Line 3b is for pass‑through entities, a new line noted in the latest edition. Verify the entity type and mark line 3b if applicable.
Can I write “Applied For” for my TIN?
The form allows marking “Applied For” when an ITIN or EIN is pending. Enter “Applied For” in the TIN field and still sign and date the form.
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