University Resources, Operations and Policies

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Taxpayer Identification Number Form (W 9) Requirement

Policy Statement

This policy formalizes the existing requirement for U.S. vendors doing business with the University to provide a completed and signed form W-9 to Accounts Payable. Vendor types include Individual/Sole proprietors, Corporations, Partnerships, Limited Liability Corporations, and Others specified by the IRS. This form must be received before payment will be issued to such entities.

This policy ensures that we have on file an accurate certification from vendors regarding their U.S. legal name and address, incorporation status, and taxpayer identification number. This information is vital in determining the eligibility of certain vendors for annual income tax reporting via Form 1099. The integrity and accuracy of our vendor file is based upon the receipt of a completed and signed W-9 form from each vendor and serves as the data source for annual tax form issuance.

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Reason for Policy                                                                    

This policy helps the University with its compliance with IRS regulations concerning the issuance and accuracy of annual tax statements to vendors. Additionally, two purposes are served:

  1. IRS reporting requirements are facilitated. Certain types of payments made to vendors must be reported to the IRS. Having a signed W-9 on file allows the University to report the correct combination of Tax Identification Number (TIN) and name, thus avoiding IRS penalties.
  2. Evidence of validity is documented. Having a signed W-9 on file is considered evidence that the payee is a valid individual or business. This helps the University to avoid making inappropriate payments to fraudulent entities.

Who Is Governed by this Policy                                         

Faculty and Staff

Policy Owner

Robert Decarlo

Secondary Contacts

Paul Nelson

Marie Regis

Esmeralda Masone

Document History                                                      

  • Last Reviewed Date: October 13, 2017
  • Last Revised Date: October 13, 2017
  • Policy Origination Date: Not known            

Who Approved This Policy                                                  

Robert DeCarlo, Chief Financial Officer & Associate Vice President

Michael J. McLeod, Assistant Vice President & Budget Director

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