In the operation of a business, you will probably make certain payments you must report on information returns. The forms used to report these payments must include the payee's identification number.
Employee
If you have employees, you must get an SSN from each of them. Record the name and SSN of
each employee exactly as they are shown on the employee's social security card. If the
employee's name is not correct as shown on the card, the employee should request a new card
from the SSA. This may occur, for example, if the employee's name has changed due to
marriage or divorce.
If your employee does not have an SSN, he or she should file Form SS-5, Application for a Social Security Card (pdf), with the SSA. This form is available at SSA offices or by calling 1-800-772-1213. It is also available from the SSA web site at www.ssa.gov.
Other Payee
If you make payments to someone who is not your employee and you must report the payments
on an information return, get that person's SSN. If you make reportable payments to an
organization, such as a corporation or partnership, you must get its EIN.
To get the payee's SSN or EIN, use Form W-9, Request for Taxpayer Identification Number and Certification (pdf). This form is available from IRS offices or by calling 1-800-829-3676. It is also available from the IRS web site at www.irs.gov.
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If the payee does not provide you with an identification number, you may have to withhold part of the payments as backup withholding. For information on backup withholding, see the Form W-9 instructions (pdf) and the General Instructions for Forms 1099, 1098, 5498, and W-2G (pdf). |
Information courtesy of the Internal Revenue Service.
Identification Numbers:
Employer Identification Number (EIN)
Payee's Identification Number
