FACULTY AND STAFF PROGRAMS
Guidelines for Usage of IRS Form W-9
Request for Taxpayer Identification Number and Certification
WHAT: Internal Procedure for Use of IRS Form W-9 Request for Taxpayer Identification Number and Certification
WHY: To obtain signed certification of correct U.S. taxpayer identification number, which is required for IRS information filings.
APPLICABLE TO: Any payment to be processed through Accounts Payable.
WHEN:
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Form W-9 is NOT required if the payee is a current employee of Towson University .
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Form W-9 is required for non-employees who are U.S. citizens or Permanent Residents, and for companies with an establishment in the U.S.
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The Nonresident Alien Tax Office will determine the need for Form W-9 or other tax forms in situations involving payments to foreign nationals and payments to foreign companies.
Payee is Employee |
Payee is US Citizen or Permanent Resident |
Payee is Company with establishment in U.S. * |
Form W-9 required? |
Comments |
Yes |
Yes or No |
N/A |
No |
|
No |
Yes |
N/A |
Yes |
Payment requestor should submit W-9 along with invoice or miscellaneous expense voucher and any other supporting documentation. |
No |
No |
N/A |
NRA Tax Office will determine. |
Contact NRA Tax Office at x4-2919. |
No |
N/A |
Yes |
Yes |
Payment requestor should submit W-9 along with invoice or miscellaneous expense voucher and any other supporting documentation. |
No |
N/A |
No |
NRA Tax Office will determine. |
Contact NRA Tax Office at x4-2919. |
* Partnerships, corporations, companies or associations created/organized in the U.S. or under the laws of the U.S.
WHERE: Form W-9 is available at: http://www.irs.gov/pub/irs-pdf/fw9.pdf or from a link in the Forms Directory on the Financial Services website.
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