How to complete Form W-9
Form W-9 (Substitute)—Request for Taxpayer Identification Number and Certification: We use this simplified “substitute” version of an IRS Form W-9 to collect your Taxpayer Identification Number for U.S. tax reporting purposes1. If we do not receive one from you, we may be required to withhold tax from your earnings as a Host.
The tax information provided on this form should correspond to the person (including a legal entity) that we will issue a Form 1099 to report Host earnings2. We view the payout beneficiary associated with the payout method on your account as the person or business we will issue a Form 1099 to, which will also be filed with the IRS and/or state as applicable to report Host earnings. Only 1 tax form can be assigned to each payout, so it is critical your Form W-9 identifies the correct person/entity responsible for the tax reporting.
Note: If you are allocating Host earnings to different payout accounts, then individual Forms 1099 will need to be issued for each payout account. Separate Forms W-9 (assuming all payout beneficiaries are U.S. persons) will correspondingly be needed for each payout account. Get information on allocating payments between different accounts.
Completing Your3 Form W-9
Enter the name of the person who should receive a Form 1099 for Host earnings.
- Individuals: Enter your full legal name as it appears on your tax return
- Single-member LLCs: Generally, provide the name of the owner of the Single Member LLC in Line 1:
- If the owner is an individual, then that individual should list their name, and complete and sign the Form W-9.
- If the owner is an entity provide the full legal name of the entity owner as it appears on the owner’s tax return
- If the Single Member LLC has elected to be treated as a corporation with IRS, enter the name of the Single Member LLC
- Trust: If the trust is a ‘grantor trust’, enter the full legal name of the owner of the trust as it appears on that person’s tax return. For other types of Trusts, please refer to the Form W-9 instructions on page 6 here.
- Partnership – Write the full legal name of the partnership
- Corporation – Write the full legal name of the corporation
Business/disregarded entity name
If you have a business name, trade name, DBA name, or a disregarded entity name fill it in here. Generally, single member LLCs and Grantor trusts should write in their name here providing the name of their owner on Line 1 as described above. Individuals who hold their hosted property in their own name should leave this line blank. If you operate as a sole proprietorship, you may enter the name of your sole proprietorship here, but enter your individual name in the “Name” field above.
Tax ID number
Enter on Line 3 the Taxpayer Identification Number (“TIN”) matching the name of the person entered on Line 1 who should receive the Form 1099 for Host earnings. Your Taxpayer Identification Number (“TIN”) is either your Social Security Number (SSN), Individual Tax Identification Number (ITIN) or your Employer Identification Number (EIN). You can find your SSN on your Social Security card. You can find your ITIN on the CP565 notice from the IRS that assigned your ITIN. You can find your EIN on the CP575A notice from the IRS that assigned your EIN.
Select the appropriate tax classification for you or your legal entity (as identified on the "Name" line) from the first drop-down box
Provide the address of the person whose name is entered on Line 1. You may also select “Electronic Delivery” below so that a paper form will not be mailed to you.
The person listed on Line 1, or their authorized representative, must sign the form and agree to the statements on the Form.
Please enter the date on which you signed the form.
By checking this box, you are consenting to the electronic delivery of your Form 1099 as described in the disclosure link. This form will be made available through your account by January 31 following the end of the reporting calendar year.
1 Form W-9 must be completed by U.S. persons, defined as U.S. citizens or green card holder individuals, individuals who are treated as residents for U.S. tax purposes (e.g. because they live or work in the U.S. or are married to a U.S. individual and have elected to be taxed as a U.S. person), and entities such as corporations, LLCs, estates and trusts created or organized under U.S. law. See the IRS Form W-9 and accompanying instructions here for more information, or to clarify other questions about completing a Form W-9.
Bona-fide residents of Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, the U.S. Virgin Islands, or American Samoa with no U.S. listings are generally considered nonresident alien individuals and should complete FormW-8BEN as appropriate. See link here.
2 If you do not know who should receive a 1099 for Host earnings, you may need to consult a tax advisor, or read the IRS Form W-9 instructions at the link here. Generally, the Form 1099 should be issued to the person or entity that will report the earnings on their U.S. tax return.
3 For purposes of these instructions to help you complete the Form W-9, “you” means the person or entity that should receive a Form 1099 for Host earnings.