The City of New York
FMS Substitute Form W-9
INSTRUCTIONS
The City of New York, like all organizations that file an information return with the IRS, must obtain your correct Taxpayer Identification
Number (TIN) to report income paid to you or your organization. The City uses the attached Substitute Form W-9 to obtain certification
of your TIN in order to ensure accuracy of information contained in its vendor/payee database and to avoid backup withholding
(according to IRS regulations, the City must withhold 31 % of payments if the vendor/payee fails to provide the City of New York with a
certified TIN).
We ask for the information on the FMS Substitute Form W-9 to carry out the Internal Revenue laws of the United States. You are
required to give us the information.
Part 1: Vendor Information
1. Legal Business Name: For individuals, enter the name of the person who will do business with The City of New York as it appears
on the Social Security card or required Federal tax documents. An organization should enter the name shown on its charter or
other legal document creating the organization. Do not abbreviate names.
2. DBA (Doing Business As): Enter your DBA on the designated line, if applicable.
■ 3. Entity Type:’Mark the Entity Type of the individual or organization that will do business with the City of New York. Limited Liability
Companies should mark “Partnership".
Part II: Taxpayer Identification Number (TIN) and Taxpayer Identification Type
1. Taxpayer Identification Number: Enter your nine-digit TIN. See the table and Special Note below for instructions on the type of
taxpayer number you should report
2. Taxpayer Identification Type: Mark the appropriate option.
The following table gives the type of Taxpayer Identification Type that is appropriate for each Entity Type.
Entity Type Taxpayer Identification Type
Individual/Sole Proprietor who does NOT have employees other than him Social Security Number
or herself.________________________________________________
Individual/Sole Proprietor who has employees other than him or herself Employer Identification Number
Custodian account of a minor_________________________________ The minor's Social Security Number
Partnership/Limited Liability Company___________________________ Employer Identification Number
Joint Venture Employer Identification Number
Non-Profit Corporation_______________________________________ Employer Identification Number
Corporation___________________________________________ ’ Employer Identification Number
Government Entity_________________________________________ Employer Identification Number
Employee of The City of New York_____________________________ Social Security Number____
Resident Alien (see Special Note below)_________________________ Individual Tax ID Number
Non-Resident Alien (see Special Note below)_____________________ Individual Tax ID Number
Non-United States Business Entity (see Special Note below) None
Part III: Primary Administrative/10099 Reporting Address
The location where your 1099 tax information should be delivered, if applicable. Otherwise, provide your headquarters address.'
Part IV: Backup Withholding Exemption
Only non-United States Business Entities can be exempt from back-up withholding. If applicable, "Exempt" should be written in the
space provided.
PartV: Certification
Please sign and date in the space provided. Enter the preparer's name and telephone number. The preparer should be employed by
organization.
Special Note fof'Resident and Non-Resident Aliens
and Non-United States Business Entities (
Resident and Non-Resident Aliens: An ITIN is a nine-digit number issued by the United States Internal Revenue Service to individuals
who are required to file a Federal tax return. An ITIN is for tax purposes only and does not entitle you to Social Security benefits. To
obtain an ITIN, submit form \N-7 to the IRS. The IRS will notify you within 4 to 6 weeks in writing about your ITIN status. In order to do
business with the City of New York, you MUST submit IRS Form W-8 along with FMS Substitute Form W-9 showing your ITIN. IRS
Form W-8 certifies your foreign status.
Foreign Corporations or Partnerships: In order to do business with the City of New York you MUST submit IRS Form W-8 along with
FMS Substitute Form W-9. IRS Form W-8 certifies your foreign status and exempts you from United States information return reporting
and backup withholding rules.
To obtain IRS Forms W-7 and W-8, call (800) 829-3676 or visit the IRS websitejwwwJrSjaoy.
October, 2001
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NYC-WTC_000153570
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NYC-WTC_000153570Source: NYC Law Department, mirrored locally
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