What sections of form W9 is the vendor required to fill out? Does it have to be signed and dated to be valid?


According to the instructions at the bottom of Form W-9, the vendor must enter their name on the Form W-9. If the vendor is an individual, they must enter the name that is on their income tax return. If the vendor is a sole proprietorship, they must enter the name on their income tax return and may also enter their business or trade name or "Doing Business As" (DBA) on the "Business Name" line.

Limited Liability companies (LLC) must check the "LLC" box only and enter the appropriate tax classification code in the space provided. LLCs that are classified as disregarded entities must enter the owner's name in the "Name" line and the name of the business on the "Business Name" line. LLCs classified as partnerships or corporations must enter the LLC name on the "Name" line and any business/trade or "DBA" on the "Business Name" line.

TINS: If the vendor is an individual, they must enter their Social Security Number (SSN); if they are a sole proprietorship or single-member LLC, they should enter their Social Security Number (SSN) or Employer Identification Number (EIN); if they are an LLC that is classified as a partnership or corporation, they should enter their EIN.

Vendors are not necessarily required to sign Form W-9. They are only required to sign the W-9 if the payments being made are to "Interest, dividend, broker, and barter exchange accounts opened after 1983 and broker accounts considered inactive during 1983," for real estate transactions, or if the vendor has been notified that they previously provided an incorrect TIN. For all other payments, a signature is not required; however, the TIN must be correct. (See page 4 of Form W-9)

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