If a person has changed their name due to marriage etc., that person should see the instructions on the downloadable form for what to do in that instance.
For a sole proprietor, enter the individual name just as was done on the name line of the income tax return.
A person may add their business, trade or DBA name on the "Business name/disregarded entity name" line.
Those who are a US citizen or a resident alien would use the Form W-9.
If one is a single foreign person and not a resident alien, do not use Form W-9.
In its place use IRS form W-8.
Request for Taxpayer Identification Number and Certification - is the title of the W-9 Form.
The top most section to fill in is covered in this next section followed by the other sections with explanations.
Persons making payments to another must under certain conditions withhold and pay to the IRS a percentage of such payments. That is called "back-up withholding".
These sorts of payments include interest, tax-exempt interest, dividends, broker and barter exchange, transactions, rents, royalties, non-employee compensation (pay) and certain payments from fishing boat operators.
A person will not be subject to backup withholding on payments they receive if they give the requester the correct Taxpayer
Identification Number or TIN, make proper certifications, and report all of their taxable interest and dividends on their tax return.
Revue of the W-9 form and instructions.