Revised IRS Form W-9 Available
The IRS form W-9, Request for Taxpayer Identification and Certification, has been revised effective immediately. The new version of the form is available for downloading on the IRS Web site.
The primary change to the W-9 form is a requirement that the person filling out the form identify himself or herself as "U.S. Person," as opposed to a "Foreign Person." The phrase, U.S. Person, includes resident aliens. Nonresident aliens are required to use form W-8, Certificate of Foreign Status, when providing identification information to an employer or other provider of compensation.
The new W-9 form is available now, but its use will not be required until July 1. The previous version of Form W-8 may be used until that time.