A new Form W-9 was released in December 2014. The IRS has added "check only one of the following seven boxes" on line 3. Is it required to have one box checked on line 3? In the past, not completing line 3 didn't invalidate the W-9.


Line 3 should be completed—it tells you the tax classification, without which you will not know whether to report or not. If a vendor does not complete line 3, we suggest you return the W-9 and ask them to complete it. IRS information reporting specialist Ms. O’Roke (ID#1000269880) confirmed this.

Have more questions? Submit a request