Purpose of Form
If you receive from Virginia Kayak Trail, LLC (VKT) various types of income, prizes, awards, or gross proceeds equaling $600 or more in a calendar year, VKT submits to the Internal Revenue Service a Form 1099-MISC, and you will receive copies of that form by January 31 to use in preparing your federal and state income tax returns.
The requester—in this case, VKT—requests that you provide your correct taxpayer identification number (TIN) using an IRS Form W-9 or a Substitute Form W-9. Your TIN may be your social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN).
Use this Substitute Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN. If you do not submit to VKT a Substitute Form W-9 with a TIN, you might be subject to backup withholding. (See What is Backup Withholding in IRS Form W-9 General Instructions.)
Note: If you are a U.S. person and a requester provides you a form other than the IRS Form W-9 to request your TIN, the IRS requires you to use the requester’s form if it is substantially similar to the IRS Form W-9.
By signing and submitting the form below, you:
1. Certify that the TIN you are giving is correct (or you are waiting for a number to be issued),
2. Certify that you are not subject to backup withholding, or
3. Claim exemption from backup withholding if you are a U.S. exempt payee. If applicable, you are also certifying that as a U.S. person, your allocable share of any partnership income from a U.S. trade or business is not subject to the withholding tax on foreign partners’ share of effectively connected income, and
4. Certify that FATCA code(s) entered on this form (if any) indicating that you are exempt from the FATCA reporting, is correct. (See What is FATCA reporting in IRS Form W-9 General Instructions.)