2011 Form W-9 Released

March 24 2011

The IRS Releases the 2011 Form W-9 Request for Taxpayer Identification Number and Certification

The IRS has released an updated Form W-9 for tax year 2011.  The Request for Taxpayer Identification Number and Certification has quite a few changes, so you should begin using this form immediately.

The previous form had a checkbox for “Corporation” and the revised form has new checkboxes for “C Corporation” and “S Corporation”, as well as a new checkbox for “Trust/estate.”

A new Form W-9 should be completed by employees who have a name change or TIN change, as well as anyone who is exempt from income tax.

Additional instructions, new items under “What Name and Number to give to the Requester”,  and advice under “Secure Your Tax Records from Identity Theft” have been updated.

You can download the 2011 Form W-9 here (via irs.gov).  You should also review the form thoroughly and specifically as it relates to Backup withholding.