the municipal secretary desktop reference manual - Southwestern ...

REQUEST FOR TAXPAYER IDENTIFICATION NUMBER
AND CERTIFICATION
Commonly known as an I-9, this form must be completed by any business or individual
to whom you pay $600.00 or more in a calendar year for services, or a combination of goods
AND services. If payment is for goods AND services, it will be up to the business owner to
prove to the federal government how much you paid for their services. If you do not obtain the
Taxpayer Identification Number and a signature on this form, you must withhold Backup
Withholding for Federal Tax purposes. You will then prepare an appropriate Form 1099 for all
Individual/Sole Proprietor businesses to whom you paid $600.00 or more. The business need
only file once with your office, but you must retain the W-9 as proof of their tax status.
V-81
Revised May 2006