IRS Information

IRS Information

What is an IRS Form W-9 or Form W-8 BEN and When Do We Need One

If you are doing business with a vendor or research subject that is reportable as described below under “IRS Form 1099-MISC“, please ask your vendors/research subjects to complete an IRS Form W-9 when you place your order, or before the research commences. (You do not have to solicit this form if the vendor/research subject is already on the vendor master and the W-9 box is “Y.”) It is very important that the recipient complete each box on the form.

If you have any questions or if the recipient has any questions after reading the instructions on the front and back of the Form W-9, please call Accounts Payable at 581-6976.This form is used by the University to acquire the taxpayer identification number, the type of taxpayer (that is whether the taxpayer is an individual, partnership, corporation and their status (non-profit, exempt, etc.)), and a signed certification by the taxpayer that the information is correct, and that they are not subject to backup withholding. If the IRS determines that backup withholding was due on a particular vendor we must be able to show that the vendor signed the W-9 indicating that backup withholding was not required, otherwise the University may be liable for the backup withholding tax. The most convenient time to solicit a W-9 is when the order is placed or when the agreements are signed. That is why we ask departments to solicit this information directly, especially for individuals.

You must give the vendor/research subject the complete IRS Form W-9 or W-8BEN (form and instructions). Give the IRS Form W-8 BEN to research subjects who are non-resident aliens. A substitute Form W-9 is no longer acceptable.

IRS Forms W-9 or 1099 will not associate the research subject with the study for which they are receiving compensation. This information is confidential and privy to the sponsoring department and the research subject and will remain so.