A substitute Form W-9 is an alternative version of Form W-9 used by payers or requesters to collect the same taxpayer information required for U.S. tax reporting and withholding purposes.
How a Substitute Form W-9 Relates to the Official Form
The official Form W-9 is issued by the Internal Revenue Service and defines the required information and certifications. A substitute Form W-9 is not a separate tax form, but a variation that follows the same requirements.
Substitute forms are commonly used when organizations integrate tax documentation into their own systems, contracts, or onboarding processes.
What Information a Substitute Form W-9 Must Collect
A substitute Form W-9 is designed to collect the same core information as the official form.
- the legal name of the individual or entity;
- the taxpayer identification number (TIN);
- confirmation of U.S. taxpayer status;
- required certifications related to withholding.
The format may differ from the official IRS layout, but the substance of the information remains the same.
Why Organizations Use Substitute Forms
Organizations may use a substitute Form W-9 to streamline internal workflows or to collect required information alongside other administrative data.
This approach does not change the underlying tax reporting rules. The requester remains responsible for obtaining valid taxpayer information.
Substitute Forms and Backup Withholding
If a substitute Form W-9 does not provide valid or complete taxpayer information, the same withholding consequences may apply as with the official form.
More context is explained in backup withholding explained .
Providing a Substitute Form W-9
When a substitute Form W-9 is requested, the payee provides the information directly to the requester, not to the Internal Revenue Service.
The requester retains the documentation for reporting and compliance purposes.
Related Clarifications
Official Reference
For the official Form W-9 and its required certifications, see the official Form W-9 reference.