Form W-9 is used to establish a payee’s U.S. taxpayer status and to provide a correct taxpayer identification number (TIN). When a completed Form W-9 is not provided, U.S. tax rules require the requester to apply specific presumption and withholding rules.
This page explains what happens when Form W-9 is not provided, based on IRS reporting and withholding requirements.
Why Form W-9 Is Requested in the First Place
Form W-9 allows a requester to obtain identifying information needed for U.S. information reporting and to determine whether withholding applies to certain payments.
If the requester does not receive a valid Form W-9, they generally cannot treat the payee as a properly documented U.S. person for reporting and withholding purposes.
For background on the form itself, see IRS Form W-9 explained.
Presumption Rules When Form W-9 Is Not Provided
When Form W-9 is not provided, U.S. tax regulations require requesters and withholding agents to apply presumption rules.
Under these rules, the payee may be treated as:
- a person subject to backup withholding, or
- a person whose U.S. status has not been properly established.
These presumptions apply even if the payee is, in fact, a U.S. person. Without Form W-9, the requester generally may not rely on that status.
Backup Withholding May Apply
If a valid Form W-9 is not received when required, the requester may be required to withhold federal income tax from certain payments under the backup withholding rules.
Backup withholding is applied to specific types of reportable payments and continues until the required documentation is provided or the issue is otherwise resolved under IRS rules.
A detailed explanation of this mechanism is available in backup withholding explained.
Effect on Payments and Reporting
When Form W-9 is missing:
- payments may be subject to withholding before being issued to the payee;
- the requester may be required to report payments using the information available;
- additional follow-up requests or notices may be required.
These outcomes result from reporting and withholding obligations imposed on the requester, not from a penalty assessed directly through Form W-9 itself.
Form W-9 Is Not Filed With the IRS
It is important to distinguish between providing Form W-9 and filing a tax return. Form W-9 is not sent to the :contentReference[oaicite:0]{index=0} by the payee.
Instead, it is retained by the requester to support information reporting and withholding determinations.
Related Clarifications
Additional context may be helpful if you are unsure whether Form W-9 applies to you or why it was requested:
Official Reference
For the official form and IRS-issued instructions, see the official Form W-9 reference.