WOU Substitute W-9 - EN

  • WOU Substitute W-9 Cover Sheet

    For submission of payment requests.

  • Requirements for payment:

    1. Information on the W-9 must match what appears on the payment request or application.
    2. Provide the Name/Business Name exactly as it appears with the Social Security Administration.
    3. The Name and SSN/TIN combination must match what appears with the Social Security Administration.
    4. Provide only SSN or TIN, not both.
    5. Use Doing Business As (DBA) line to provide a preferred name to be listed on payments.
  • Format: (000) 000-0000.
  • Reason for submission

  • Substitute W-9 Form

  • Vendors requesting payment for products and/or services provided to WOU or requesting payment for any other reason must complete and submit this Substitute W-9 Form prior to receiving payment. Vendors include both businesses and individuals.

    A Federal Tax Identification Number (FEIN) or Social Security Number (SSN) must be on file for All VENDORS receiving payments from WOU.

     

     

    Name of Business OR Individual
    (Associated with TIN or SSN listed below. Payments will be payable to this name)

  • Name of Business OR Individual*
    • Name of Business  
    • Name of Individual 
    •  
    • TIN or SSN? 
    • TAXPAYER ID NUMBER (TIN) OR SSN*
    • TIN 
    • SSN 
    • Payment Address 

    • PAYMENT ADDRESS:

    •  
    • Select One (Required)*
    • PAGE 2 

    • WESTERN OREGON UNIVERSITY FOREIGN ALIEN/ ENTITY OR RESIDENT ALIEN

      FOREIGN ALIEN OR ENTITY

      Western Oregon University requires a W-8 Form for all foreign aliens/entities being paid for a service, copyrights, permissions and royalties performedin the United States to conform to IRS regulations. The IRS requires Western Oregon University to obtain a signed and dated W-8 Form prior to issuingpayment. There are four different types of W-8 Forms. The Foreign Alien/Entity will need to determine which type of form applies to them; they willneed to fill out the appropriate form; and they will need to return the form to Western Oregon University.

      The links for the W-8 Forms are as follows (the entity type will determine which form to complete):

      http://www.irs.gov/pub/irs-pdf/fw8exp.pdf (Form W-8EXP) http://www.irs.gov/pub/irs-pdf/iw8exp.pdf (Instructions Form W-8EXP)http://www.irs.gov/pub/irs-pdf/fw8eci.pdf (Form W-8ECI) http://www.irs.gov/pub/irs-pdf/iw8eci.pdf (Instructions Form W-8ECI)http://www.irs.gov/pub/irs-pdf/fw8ben.pdf (Form W-8BEN) http://www.irs.gov/pub/irs-pdf/iw8ben.pdf (Instructions Form W-8BEN)http://www.irs.gov/pub/irs-pdf/fw8imy.pdf (Form W-8IMY) http://www.irs.gov/pub/irs-pdf/iw8imy.pdf (Instructions Form W-8IMY)

      US RESIDENT ALIEN

      Generally, only a nonresident alien individual may use the terms of a tax treaty to reduce or eliminate U.S. tax on certain types of income. However,most tax treaties contain a provision known as a “savings clause.” Exceptions specified in the savings clause may permit an exemption from tax tocontinue for certain types of income even after the recipient has otherwise become a U.S. resident alien for tax purposes.

      If you are a U.S. resident alien who is relying on an exception contained in the savings clause of a tax treaty to claim an exemption from U.S. tax oncertain types of income, you must attach a statement that specifies the following five items:

      1. The treaty country—generally, this must be the same treaty under which you claimed exemption from tax as a non-resident alien.
      2. The treaty article addressing the income.
      3. The article number (or location) in the tax treaty that contains the savings clause and its exceptions.
      4. The type and amount of income that qualifies for the exemption from tax.
      5. Sufficient fact to justify the exemption from the tax under the terms of the treaty article.

      Example: Article 20 of the U.S.-China income tax treaty allows an exemption from tax for scholarship income received by a Chinese student temporarilypresent in the United States. Under U.S. law, this student will become a resident alien for tax purposes if his or her stay in the United States exceeds 5calendar years. However, paragraph 2 of the first Protocol to theU.S. China treaty (dated April 30, 1984) allows the provisions of Article 20 to continue to apply even after the Chinese student becomes a resident alien ofthe United States. A Chinese student who qualifies for this exception (under paragraph 2 of the first protocol) and is relying on the exception to claim anexemption from tax on his or her scholarship or fellowship income would attach to Form W-9 a statement that includes the information described aboveto support that exemption.

      If you are a nonresident alien or a foreign entity not subject to backup withholding, submit the appropriate completed Form W-8

    •  
    • Check Any That Apply
    • Select One (Required)*

    • CERTIFICATION: Under penalties of perjury, I certify that:

      1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me), and

      2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding, and

      3. I am a U.S. citizen or other U.S. person.

      Certification Instructions: You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the Certification, but you must provide your correct taxpayer identification number.

    • DATE*
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