Orange County NC Website
63 <br /> NC Office of the State Controller Substitute W-9 Instructions Page 1 <br /> General Instructions <br /> For General Instructions,please refer to the IRS Form W-9 located on the IRS Website(https://www.irs.gov/). <br /> Specific Instructions <br /> Section 1-Taxpayer Identification <br /> 1. Taxpayer Identification Type. Check the type of identification number provided in box 2. <br /> 2. Taxpayer Identification Number(TIN). Enter taxpayer's nine-digit Employer Identification Number(EIN),Social Security Number(SSN),or Individual Taxpayer <br /> Identification Number(ITIN)without dashes. <br /> Note:If an LLC has one owner,the LLC's default tax status is"disregarded entity".If an LLC has two owners,the LLC's default tax status is"partnership".If an LLC has <br /> elected to be taxed as a corporation,it must file IRS Form 2553 IS Corporation)or IRS Form 8832(C Corporation). <br /> 3. Dunn and Bradstreet Universal Numbering System(DUNS). Vendors are requested to enter their DUNS number,if applicable. <br /> 4. Legal Name.Enter the legal name as registered with the IRS or Social Security Administration. In general,enter the name shown on your income tax return. Do <br /> not enter a Disregarded Entity Name on this line. <br /> S. Business Name.Business,Disregarded Entity,trade,or DBA("doing business as")name. <br /> Contact Information <br /> 6. Enter your Legal Address. <br /> 7. Enter your Remittance Address,if applicable.A Remittance Address is the location in which you or your entity receives business payments. <br /> 8. Enter the Contact Name. <br /> 9. Enter your Business Phone Number. <br /> 10. Enter your Fax Number,if applicable. <br /> 11. Enter your Email Address,if applicable. <br /> For clarification on IRS Guidelines,see www.irs.gov. <br /> 12. Entity Type.Select the appropriate entity type. <br /> 13. Entity Classification.Select the appropriate classification type. <br /> Exemptions <br /> If you are exempt from backup withholding and/or FATCA reporting,enter in the Exemptions box,any code(s)that may apply to you.See Exempt payee code and <br /> Exemption from FATCA reporting code below. <br /> 14. Exempt payee code.Generally,individuals(including sole proprietors)are not exempt from backup withholding.Corporations are exempt from backup <br /> withholding for certain payments,such as interest and dividends.Corporations are not exempt from backup withholding for payments made in settlement of <br /> payment card or third party network transactions. <br /> Note.If you are exempt from backup withholding,you should still complete this form to avoid possible erroneous backup withholding. <br /> The following codes identify payees that are exempt from backup withholding: <br /> 1-An organization exempt from tax under section 501(a),any IRA,or a custodial account under section 403(b)(7)if the account satisfies the requirements of section <br /> 401(f)(2) <br /> 2-The United States or any of its agencies or instrumentalities <br /> 3-A state,the District of Columbia,a possession of the United States,or any of their political subdivisions,or instrumentalities <br /> 4-A foreign government or any of its political subdivisions,agencies,or instrumentalities <br /> 5-A corporation <br /> 6-A dealer in securities or commodities required to register in the United States,the District of Columbia,or a possession of the United States <br /> 7-A futures commission merchant registered with the Commodity Futures Trading Commission <br /> 8-A real estate investment trust <br /> 9-An entity registered at all times during the tax year under the Investment Company Act of 1940 <br /> 10- A common trust fund operated by a bank under section 584(a) <br /> 11-A financial institution <br /> 12-A middleman known in the investment community as a nominee or custodian <br /> 13-A trust exempt from tax under section 664 or described in section 4947. <br />