Table of Contents
Form W-9 Compliance1
| Introduction | 1 |
| Who Provides a TIN? | 1 |
| The Form W-9 | 1 |
| Types of Names and Numbers to Enter on a Form W-9 | 5 |
| Obligations of the Payee | 5 |
| Who Receives a Form 1099? | 6 |
| Backup Withholding | 7 |
| Partner Rules | 8 |
| Withholding on Payments of U.S. Source Income to Foreign Persons | 8 |
| Saving Clauses | 9 |
| FATCA Reporting | 9 |
| Substitute Form W-9 | 10 |
| Electronic Submission of the Form W-9 | 10 |
| Penalties | 11 |
| Form W-9 Solicitations | 12 |
| The "B" Notice | 13 |
| How to Obtain a Taxpayer Identification Number | 14 |
| IRA TIN Matching Service | 14 |
| Names and TINs on Information Returns | 14 |
| Form W-9 Best Practices | 15 |
| Summary | 15 |
| Review Questions | 16 |
Answers to Course Questions17
Glossary18
Index19
Course Details
Author: Steven M. Bragg, CPA
Steven Bragg, CPA, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young. He received a master’s degree in finance from Bentley College, an MBA from Babson College, and a Bachelor’s degree in Economics from the University of Maine. He has been a two-time president of the Colorado Mountain Club, and is an avid alpine skier, mountain biker, and certified master diver. Mr. Bragg resides in Centennial, Colorado. He has written more than 300 books and courses, including New Controller Guidebook, GAAP Guidebook, and Payroll Management.
Publication/Revision Date: 2/19/2026
Course Exam Questions (online): 5 (multiple-choice)
Program Delivery Method: Self-Study (NASBA QAS Self-Study)
Available Formats of Course Text: PDF or PDF plus printed copy sent in the mail
Course Level, Prerequisites, and Advance Preparation Requirements
| License | Course Level | Prerequisites | Advance Preparation Requirements |
|---|
| CPA | Overview | None | None |
| EA/OTRP | Overview | None | None |
* This program is appropriate for professionals at all organizational levels.
Sponsor ID Numbers
National Registry of CPE Sponsors ID: 107615
IRS Qualified Sponsor ID: FWWKO — Course ID: FWKKO-T-00745-26-S
State CPA Board Sponsor ID Numbers (where applicable)
Florida Division of Certified Public Accounting: 0004761
Hawaii Board of Public Accountancy: 14003
New York State Board for Public Accountancy: 002146
Ohio Accountancy Board: CPE .51 PSR
Pennsylvania State Board of Accountancy: PX178025
Texas State Board of Public Accountancy: 009349
Learning Objectives
As a result of studying the course material, you should be able to meet the objectives listed below:
- Identify the field entry requirements for a Form W-9.
- Specify the types of taxpayer identification numbers that can be included in a Form W-9.
- State which types of entities should receive a Form 1099 from the payer.
- Identify how to spot whether a payee is a foreign entity.
- Specify the requirements for the development of a substitute Form W-9.
