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FREE TEMPLATE / GOVERNMENT, TAX FORMS AND STAMP DUTY

Substitute Form W-9, Request for Taxpayer Identification Number and Certification

Your organisation's own version of IRS Form W-9 for a US contractor, vendor or other payee. The payee types their own name, federal tax classification, address and taxpayer identification number, then signs the IRS certification under penalties of perjury. Nobody at your organisation types the payee's number.

For the United States.

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First page of the Substitute Form W-9, Request for Taxpayer Identification Number and Certification template
PDF, 3 pages, 17 KB
THE DOCUMENT

What it covers

The template has 3 parts.

  1. Payee information
  2. Part I. Taxpayer Identification Number (TIN)
  3. Part II. Certification
BEFORE YOU START

What you will be asked

Have these details ready. The template needs them before anyone signs.

  • What address should the form show for your organisation? Say none to leave it off.Optional
THE PEOPLE

Who signs

Everyone the template names, and what each one does.

  • PayeeSigns
SIGNING RULES

How it is signed in the United States

The rules for an official government form depend on where it is signed. Laws change, so check the sources before anyone signs.

United States

E-signature

It can be signed electronically.

Steps

  1. Send the W-9 to the payee for e-signature.
  2. The payee types their own name, tax classification, address and taxpayer number.
  3. Keep the signed W-9 on file. It is not sent to the IRS.

What the law asks for

E-signature
AcceptedThe IRS accepts a W-9 signed electronically when the requester's system meets its rules, and allows a substitute form with the same certification.
Witnesses
None
Notary
Not needed
Remote signing
Not available
Registration
Not needed
Stamp duty
Not needed

Sources

Checked October 25, 2026 against these sources.

QUESTIONS

Common questions

Answers from the signing rules on this page.

Can the substitute form w-9, request for taxpayer identification number and certification be signed electronically in the United States?

Yes. An electronic signature is accepted for it in the United States. The IRS accepts a W-9 signed electronically when the requester's system meets its rules, and allows a substitute form with the same certification.

How many witnesses does the substitute form w-9, request for taxpayer identification number and certification need in the United States?

None. No witness is needed in the United States.

Does the substitute form w-9, request for taxpayer identification number and certification need a notary in the United States?

No. No notary is needed.

Does the substitute form w-9, request for taxpayer identification number and certification need to be registered in the United States?

No. It is not registered.

Is stamp duty due on the substitute form w-9, request for taxpayer identification number and certification in the United States?

No stamp duty is due.

Can the substitute form w-9, request for taxpayer identification number and certification be signed or witnessed remotely in the United States?

No.

THE RIGHT TEMPLATE

Where it fits

For payees who are US persons, including US resident aliens, under US federal tax law. Not for foreign persons, who give a Form W-8 instead (Form W-8BEN for an individual), and not for state tax forms.

A CAREFUL CHECK

Before you rely on it

Original Centilio wording, not legal advice. A substitute Form W-9 under Internal Revenue Code section 3406 and Rev. Proc. 83-89, as amplified by Rev. Proc. 96-26. It follows Form W-9 (Rev. March 2024), and the lead-in and items 1 to 4 of the Part II certification are copied word for word from that revision. The certification instructions follow the IRS text, pointing to the IRS instructions online. The payee must cross out item 2 (here, by ticking the box under the certification) when the IRS has told them they are subject to backup withholding for underreporting interest or dividends, and if the IRS tells you that about a payee, you must tell the payee to do it. Line 3a is a typed answer instead of seven boxes, and the TIN goes in one box with its type. The only signature covers the certifications. For an electronic W-9 the IRS also expects the system to confirm who the payee is, keep a record of each submission and give a paper copy on request (Announcement 98-27). It does not cover backup withholding itself, TIN matching, state forms or foreign payees. Check www.irs.gov/FormW9 for a newer revision before you approve it, and ask a tax adviser about anything unusual.