After a recent audit of our IRS forms, the following is a list of the substantive edits to Cx22 – IRS Form W-9 (Request for Taxpayer Identification Number and Certification) and its custom copies. Several minor edits to Cx22 are not listed herein.
PAGE 1 EDITS:
Page 1/Top Left Header: Replace “(Rev. December 2014)” with “(Rev. November 2017).”
Page 1/Top Middle Header: Addition of “Go to www.irs.gov/FormW9 for instructions and the latest information” underneath document title.
Page 1/Side Instructions: Replace “See Specific Instructions on page 2” with “See Specific Instructions on page 3.”
Page 1/Box 3 – “Limited Liability Company” Instructions:
Replace “Note: For a single-member LLC that is disregarded, do not check LLC; check the appropriate box in the line above for the tax classification of the single-member owner”
with “Note: Check the appropriate box in the line above for the tax classification of the single-member owner. Do not check LLC if the LLC is classified as a single-member LLC that is disregarded from the owner unless the owner of the LLC is another LLC that is not disregarded from the owner for U.S. federal tax purposes. Otherwise, a single-member LLC that is disregarded from the owner should check the appropriate box for the tax classification of its owner.”
Page 1/Part 1 Box: Replace line “Page 1/Box 5: Addition of “See Instructions” after request for address” with “However, for a resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later.”
Page 1/Part 1 Box – “Certification Instructions:” Replace last line “See the instructions on page 3” with “See the instructions for Part II, later.”
Beginning with Page 1 – “GENERAL INSTRUCTIONS,” font size increases from this point forward which will move remaining paragraphs to new pages. Please note page changes for subsequent paragraphs.
Page 1 – “GENERAL INSTRUCTIONS:”
Replace “Future developments. Information about developments affecting Form W-9 (such as legislation enacted after we release it) is at www.irs.gov/fw9.”
with “For the latest information about developments related to Form W-9 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/FormW9.”
Page 1 – Paragraph entitled “Purpose of Form” under Section “GENERAL INSTRUCTION:”
Remove entire following paragraph:
By signing the filled-out form, you:
1. Certify that the TIN you are giving is correct (or you are waiting for a number to be issued),
2. Certify that you are not subject to backup withholding, or
3. Claim exemption from backup withholding if you are a U.S. exempt payee. If applicable, you are also certifying that as a U.S. person, your allocable share of any partnership income from a U.S. trade or business is not subject to the withholding tax on foreign partners’ share of effectively connected income, and
4. Certify that FATCA code(s) entered on this form (if any) indicating that you are exempt from the FATCA reporting, is correct. See What is FATCA reporting? on page 2 for further information.
Page 1/Bottom Right Footer: Replace “(Rev. 12-2014)” with “(Rev. 11-2017).”
PAGE 2 EDITS:
Page 2/Top Left Header: Replace “(Rev. 12-2014)” with “(Rev. 11-2017).”
Page 2/Top Left Column: Addition of the following paragraph before the one entitled “Note:”
By signing the filled-out form, you:
1. Certify that the TIN you are giving is correct (or you are waiting for a number to be issued),
2. Certify that you are not subject to backup withholding, or
3. Claim exemption from backup withholding if you are a U.S. exempt payee. If applicable, you are also certifying that as a U.S. person, your allocable share of any partnership income from a U.S. trade or business is not subject to the withholding tax on foreign partners’ share of effectively connected income, and
4. Certify that FATCA code(s) entered on this form (if any) indicating that you are exempt from the FATCA reporting, is correct. See What is FATCA reporting, later, for further information.
PAGE 3 EDITS:
Page 3/Section entitled “Specific Instructions:”
Replace paragraph “If this Form W-9 is for a joint account, list first, and then circle, the name of the person or entity whose number you entered in Part I of Form W-9.”
With paragraph “If this Form W-9 is for a joint account (other than an account maintained by a foreign financial institution (FFI)), list first, and then circle, the name of the person or entity whose number you entered in Part I of Form W-9. If you are providing Form W-9 to an FFI to document a joint account, each holder of the account that is a U.S. person must provide a Form W-9.”
PAGE 4 EDITS:
Page 4 – Section entitled “Line 5”
Replace paragraph “Enter your address (number, street, and apartment or suite number). This is where the requester of this Form W-9 will mail your information returns.”
With paragraph “Enter your address (number, street, and apartment or suite number). This is where the requester of this Form W-9 will mail your information returns. If this address differs from the one the requester already has on file, write NEW at the top. If a new address is provided, there is still a chance the old address will be used until the payor changes your address in their records.”
Page 4 – Section entitled “Part I. Taxpayer Identification Number (TIN), last line of first Paragraph “How to get a TIN:”
Replace line “You can get Forms W-7 and SS-4 from the IRS by visiting IRS.gov or by calling 1-800-TAX-FORM (1-800-829-3676).”
With line “Go to www.irs.gov/Forms to view, download, or print Form W-7 and/or Form SS-4. Or, you can go to www.irs.gov/OrderForms to place an order and have Form W-7 and/or SS-4 mailed to you within 10 business days.”
PAGE 5 EDITS:
Page 5 – Table entitled “What Name and Number to Give the Requester”
Please note changes/additions to information in both left and right columns.
These changes will be in effect on January 4, 2018. If you have any questions or concerns about these changes, please contact Client Support at 1.800.497.3584.
DR 249671