Accounts Payable: Procedures For W-9 Forms

W-9 IRS forms - Request for Taxpayer Identification Number and Certification

IRS requires that payers have a W-9 on file at the time payment is made to anyone not subject to backup withholding.

The College is subject to penalties if we fail to provide correct payee statements to IRS.

Failure to complete the form makes recipients subject to penalties.

A W-9 form, completed by the vendor, must be on file in the Business Office before a check is written for the following payments:

• Services - personal service contract
• performance contract
• RFP or Purchase Order for service or product and service (ex: artwork, music arrangements, boiler repair)
• any employee getting paid as a business
• legal services
• Rent
• Royalties

W-9 form should be included when sending personal service contracts or performance contracts to vendors and with purchase orders for service or rent.

Contracts payable to a company name but using a person's social security number 000-00-0000 must also have that person's name on both the contract and W-9.

Company TIN numbers are formatted 00-0000000.

To determine if a W-9 is currently on file in the Business Office for any vendor, call Pat Butson at 503.594.3085.