W-9 Requirements
The W-9 is the official request for the identification number, and the University is required by the IRS to obtain this form.
W-9s should only be filled out by all U.S. citizens or resident aliens. Non U.S. Citizen, please see Guidelines for International Visitors.
The University is required to report payments for services (including rents, medical fees, honorariums, prizes, awards, and attorney fees) to the IRS on a form 1099- Misc. We are required to provide this form to the IRS with the vendor/individual's tax identification number.
The University makes payments directly to vendor/individuals. When an employee/student is reimbursed for payments made for services, rents, prizes and awards, etc., a W-9 is required from the vendor or person paid because this is the same as the University paying for services directly. If the payment is made "with a credit card or payment card and certain other types of payment, including third party network transactions" (i.e. PayPal), the company issuing the card has the tax information responsibility. Therefore, a W-9 is not needed by the University.