I am not a Tax Lawyer, Nor do I play Dan Evans on the internet.
I am not a Certified Public Accountant, Nor do I play Paul Thomas on the internet.
I am not an Enrolled Agent, Nor do I play Richard Macdonald on the internet.
DO NOT TAKE MY WORD FOR ANYTHING ON THIS PAGE.
Go look it up for yourself.
Please note that the requirements to complete Form W-9 are listed in the Internal Revenue Code under section 6109. We will examine that section and its associated regulations on the next couple of pages in this chapter.
Please observe that you have just been given a Miranda Warning with this statement: "The IRS may also provide this information to the Department of Justice for civil and criminal litigation. ... We may also disclose this information ... to Federal and state agencies to enforce Federal nontax criminal laws and to combat terrorism."
Anybody that can explain to me how a Form W-9 can be signed under penalties of perjury, without waiving one's Fifth Amendment Rights, please contact me, so that I may put that explanation right here:
To download my mirrored copy of the IRS' 2003 W-9 PDF file click here. 52 kb. Opens in new window. This IRS link downloads the current version of the form. Opens in a new window.