表格W-9 (Rev. 10-2018) Page 5 1. Interest, dividend,
and barter exchange accounts opened For this type of account: Give name and EIN of: before 1984 and broker accounts considered active during 1983. You must give your correct TIN, but you do not have to sign the 14. Account with the Department of The
public entity certification. Agriculture in the name of a public entity (such as a state or local 2. Interest, dividend, broker, and barter exchange accounts government, school district, or opened after 1983 and broker accounts considered inactive
during prison) that receives agricultural 1983. You must sign the certification or backup withholding will apply. If program payments you are subject to backup withholding and you are merely providing your correct TIN to the requester, you must
cross out item 2 in the 15. Grantor trust filing under the Form The trust certification before signing the form. 1041 Filing Method or the Optional 3. Real estate transactions. You must sign the certification. You may Form 1099 Filing Method 2 (see
cross out item 2 of the certification. Regulations section 1.671-4(b)(2)(i)(B)) 4. Other payments. You must give your correct TIN, but you do not 1 List first and circle the name of the person whose number you
furnish. have to sign the certification unless you have been notified that you If only one person on a joint account has an SSN, that persons number have previously given an incorrect TIN. Other payments include must be furnished.
payments made in the course of the requesters trade or business for 2 Circle the minors name and furnish the minors SSN. rents, royalties, goods (other than bills for merchandise), medical and health care services (including
payments to corporations), payments to 3 You must show your individual name and you may also enter your a nonemployee for services, payments made in settlement of payment business or DBA name on the Business name/disregarded entity card
and third party network transactions, payments to certain fishing name line. You may use either your SSN or EIN (if you have one), but the boat crew members and fishermen, and gross proceeds paid to IRS encourages you to use your SSN. attorneys
(including payments to corporations). 4 List first and circle the name of the trust, estate, or pension trust. (Do 5. Mortgage interest paid by you, acquisition or abandonment of not furnish the TIN of the personal representative or trustee unless
the secured property, cancellation of debt, qualified tuition program legal entity itself is not designated in the account title.) Also see Special payments (under section 529), ABLE accounts (under section 529A), rules for partnerships, earlier.
IRA, Coverdell ESA, Archer MSA or HSA contributions or *Note: The grantor also must provide a Form W-9 to trustee of trust. distributions, and pension distributions. You must give your correct Note: If no name
is circled when more than one name is listed, the TIN, but you do not have to sign the certification. number will be considered to be that of the first name listed. What Name and Number To Give the Requester Secure Your Tax Records From Identity
Theft For this type of account: Give name and SSN of: Identity theft occurs when someone uses your personal information 1. Individual The individual such as your name, SSN, or other identifying information, without your 2. Two or more individuals
(joint The actual owner of the account or, if permission, to commit fraud or other crimes. An identity thief may use account) other than an account combined funds, the first individual on your SSN to get a job or may file a tax return using your SSN
to receive maintained by an FFI the account1 a refund. 3. Two or more U.S. persons Each holder of the account To reduce your risk: (joint account maintained by an FFI) Protect your SSN, The minor2 Ensure your employer is protecting
your SSN, and 4. Custodial account of a minor (Uniform Gift to Minors Act) Be careful when choosing a tax preparer. 5. a. The usual revocable savings trust The grantor-trustee1 If your tax records are affected by identity theft and you receive a
(grantor is also trustee) notice from the IRS, respond right away to the name and phone number b. So-called trust account that is not The actual owner1 printed on the IRS notice or letter. a legal or valid
trust under state law 6. Sole proprietorship or disregarded 3 If your tax records are not currently affected by identity theft but you The owner think you are at risk due to a lost or stolen purse or wallet, questionable entity owned by an
individual credit card activity or credit report, contact the IRS Identity Theft Hotline 7. Grantor trust filing under Optional The grantor* at
1-800-908-4490或提交表格14039。表格1099提交方法1（請參閲有關詳細信息，請參閲Pub. 5027，身份盜竊
信息條例第1.671-4（b）（2）（i）納税人。(A))身份盜竊受害者正在遭受經濟損失或對於這種類型的帳户：提供姓名和EIN：系統性問題，或
尋求幫助解決税務問題，8.被忽視的實體不屬於業主沒有通過正常渠道解決，可能有資格獲得個人納税人辯護服務（TAS）的援助。您可以在9點之前到達TAS。有效的
信託、遺產或養老金信託法律實體4撥打TAS免費案件受理熱線， 1-877-777-4778或TTY/TDD 1-800-829-4059.10.選擇公司的公司或有限責任公司保護自己免受可疑電子郵件或網絡釣魚計劃的影響。企業在表格8832或網絡釣魚中的狀態是創建和使用電子郵件和網站，其設計目的是模仿合法的商業電子郵件和網站。最常見的行為11.協會、俱樂部、宗教組織向用户發送電子郵件，謊稱自己是慈善、教育或其他合法税收企業，試圖誘騙用户交出將用於身份盜竊的免税組織私人信息
。12.合夥或多人有限責任公司合夥13.經紀或註冊代名人經紀或代名人
