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Official form guide
Form W9SP: W-9 (sp)
IRS Form W-9 (sp) is used to provide tax attribute information for entities that pass on attributes to foreign partners, owners, or indirect beneficiaries. If a filer completes line 3b, they may be required to complete Schedules K-2 and K-3.
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IRS Form W9SP - W-9 (sp)
IRS Form W-9 (sp) is used to provide tax attribute information for entities that pass on attributes to foreign partners, owners, or indirect beneficiaries. If a filer completes line 3b, they may be required to complete Schedules K-2 and K-3.
Risk Radar
Scan points- 1Verify box 3b marking accuracy; incorrect marking may trigger K-2/K-3 requirements.
- 2Failing to mark box 3b correctly if passing on tax attributes.
- 3Not certifying that the party is exempt from additional withholding.
- 4Assuming a TIN is correct without verifying it matches IRS records.
- 5Not completing Schedules K-2 and K-3 when required by marking 3b.
Plain English
This form lets an entity tell the IRS about the tax status of its foreign partners or owners. It allows the receiving entity to meet necessary information requirements with the IRS. Filing this form helps ensure correct tax handling for those international parties.
Submission Date
- Filing date: 2024-03-13 22:10:11
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when providing tax attribute information for entities that pass on attributes to foreign partners, owners, or indirect beneficiaries.
- Do not use it when the required entity is a US person who does not pass on attributes to foreign parties (though the source implies usage for all other cases).
- Check Form 1065 Schedules K-2 and K-3 instead when completing lines 3b of this form.
Form selector
Use this form or another form?
Filer is an LLC that is not considered separate from its owner
Line 3a must be marked to indicate the owner's tax classification, and the entity name goes on Line 2.
✓ Confirm the appropriate box for the owner's classification is checked.
Filer is a Partnership or Trust with foreign partners/owners
Line 3b must be completed to indicate if there are foreign partners, owners, or beneficiaries.
✓ Verify that Line 3b is marked and filled out correctly for the entity passing attributes.
Filer is transferring an interest in US real property from a foreign transferee
The form is generally required for this situation as noted on page 5 of the instructions.
✓ Ensure the context of the transfer aligns with the requirements mentioned in the instructions.
Deadline or filing window
The filing requirement is triggered when an entity passes on tax attributes. There is no specific deadline stated in this excerpt, but completion allows the filer to satisfy information requirements for foreign partners or owners.
Checklist
What you need before filling it out
LLC (non-separate) classification
Marking the box on Line 3a and noting tax classification (C, S, or P) · Instructions p.1
Line 3b completion
Indicating if foreign partners/owners/beneficiaries exist · Instructions p.1
Tax Retention (Sec. 1446(f))
Applicable for transfers in or after January 1, 2018 · Instructions p.1
LLC Name placement
Owner's name on Line 1; LLC name on Line 2 (for non-separate entities) · Instructions p.1
Foreign Transferee of US Real Property
Generally required to complete Form W-9 (sp) · Instructions p.5
Before you submit
- 1Confirm the entity's name is correctly listed on Line 1 or Line 2.
- 2Verify that Line 3a has been marked according to the entity type, especially for LLCs.
- 3Check if Line 3b has been completed (if applicable) regarding foreign partners/owners/beneficiaries.
- 4Ensure the tax classification (C, S, or P) is noted on Line 3a if required by an LLC.
- 5Verify that the form reflects the March 2024 revision date.
- 6Confirm the signature line has been signed and dated.
- 7Check if the entity is subject to retention rules under Section 1446(f).
How to file this form
- 1Complete Lines 1, 2, and 3a with the required name and tax classification details.
- 2Fill out Line 3b by indicating whether foreign partners, owners, or beneficiaries exist (if applicable).
- 3Review all sections to ensure the entity meets the requirements for filing based on its status (e.g., LLC type, transferor status).
- 4Sign and date the Form W-9 (sp) to certify the information provided.
- 5Keep a copy of the completed IRS Form W-9 (sp) for your records.
Known limitations
- 1The Form W-9 (sp) does not need to be sent to the IRS; it must be delivered to the requestor.
- 2If a filer is an owner of a sole proprietorship or an entity not considered separately from its owner, the owner's name must be written on line 1 and the business/entity name must be written on line 2.
- 3A foreign recipient who is a beneficiary of an interest in a U.S. real property generally requires the Form W-9 (sp) for certification.
- 4For certain Qualified Intermediaries (QI), nominees, and agents conducting transfers of an interest in a partnership whose shares are traded on a stock exchange (PTP), additional withholding and reporting provisions apply.
- 5If a recipient is required to file due to distributions made by PTPs or for collective tax treatment under section 1446(f)(4) regarding distributions to non-PTP interest assignees who did not withhold properly, the Form W-9 (sp) applies.
Field map
Compact field-by-field guide
Personal Info
2 items
Your legal name and current mailing address.
Your taxpayer identification number — must match IRS records.
Filing Status
1 items
Single, Married Filing Jointly, or Head of Household (for withholding purposes).
Dependents
1 items
Number of qualifying children and other dependents.
Adjustments
1 items
Additional income not from jobs or adjustments to withholding.
Withholding
1 items
Additional amount you want withheld from each paycheck.
Certification
1 items
Your tax entity type: Individual, Corporation, Partnership, etc.
Signatures
1 items
Sign and date to certify under penalty of perjury.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form W-9 (sp) is dated March 2024. For the most recent information related to this form, users should visit IRS.gov/FormW9SP; recent changes include clarifications regarding LLCs and additions to Line 3b.
What changed or needs a fresh check
- Edition date — confirm the revision date reads March 2024.
- Form Number — confirm the form number is W-9 (sp).
- Mailing address — Not stated in the official source (verify on the agency site).
- Signature — Confirm that a signature line is present for certification.
- Line 3b requirement — check if Line 3b is completed, especially if the entity transfers attributes to foreign parties.
Quick Facts
Downloads
After you file
- 1The filer must keep a copy of the completed IRS Form W-9 (sp).
- 2If a TIN is required but not available, the filer should apply for one and write "Applied For" in the space designated for the TIN before signing and dating the form.
- 3Electronic signatures on the Form W-9 must include an affirmation of perjury containing the text found on the paper Form W-9.
- 4If a Form W-9 is not required to be signed, the electronic system does not need to provide an electronic signature or declaration of perjury.
Sources
- SRCInstructions p.1 — The official title is W-9 (sp): Request and Certification of Taxpayer Identification Number.
- SRCForm p.1 — The form must be delivered to the requestor, not sent to the IRS.
- SRCForm p.1 — If you are a sole proprietor or non-separate entity owner, write the owner's name on line 1 and the business/entity name on line 2.
- SRCInstructions p.5 — A foreign assignee of an interest in a U.S. real property generally requires the Form W-9 (sp).
- SRCForm p.5 — If you lack a TIN, apply for one and write "Applied For" in the TIN space before signing and dating.
- SRCInstructions p.6 — An electronic signature must be under penalty of perjury and contain the text from the paper Form W-9.
- SRCInstructions p.7 — Additional withholding/reporting provisions apply to QIs, nominees, and agents regarding PTP transfers (see Rev Proc 2022-43).
- SRCForm p.1 — The form is current as of March 2024 revision.
Common confusion points
Who should receive the completed form?
The Form W-9 (sp) must be delivered to the requestor; it is not sent to the IRS.
→ Check instructions on Form p.1.
What if I don't have a TIN when filling out the Form W-9 (sp)?
Apply for one and write "Applied For" in the TIN space, then sign and date the form.
→ See Form p.5.
Does an electronic signature need specific text?
Yes, it must contain the exact text found on the paper Form W-9.
→ Instructions p.6.
When is the Form W-9 (sp) needed for real estate?
A foreign assignee of an interest in a U.S. real property generally requires the Form W-9 (sp).
→ Instructions p.5.
What if I am a sole proprietor?
Write your name on line 1 and your business/entity name on line 2.
→ Form p.1.
Are there specific rules for electronic filing?
If the form is not required to be signed, the electronic system does not need an electronic signature or perjury declaration.
→ Instructions p.6.
Workflow map
Related forms and next steps
Current
⚠ If something goes wrong
- If the form requires completion but you lack a TIN, use the process described on Form p.5.
Questions about IRS Form W9SP
What is IRS Form W9SP used for?
This form lets an entity tell the IRS about the tax status of its foreign partners or owners. It allows the receiving entity to meet necessary information requirements with the IRS. Filing this form helps ensure correct tax handling for those international parties.
Who must file IRS Form W9SP?
An entity that passes on tax attributes must file IRS Form W-9 (sp). This applies if the entity is otherwise required to obtain a new Form W-9 from its partner, owner, or beneficiary.
What information does IRS Form W9SP require?
The form collects information about the foreign party's status and certification. Part 1 states whether the filer is subject to additional withholding because of specific conditions.
Where do I file IRS Form W9SP?
The instructions do not specify a service center for routing on this excerpt. The form should be filed according to general IRS guidelines mentioned in Section J of the General Instructions for Certain Information Returns.
How do I complete IRS Form W9SP?
The signer must verify that box 3b is marked correctly if they are an entity passing on attributes. The form requires certification regarding whether the party is exempt or notified of a tax issue. A signature is required to certify the provided information.
What happens if IRS Form W9SP is filed incorrectly?
If a filer fails to collect additional withholding from affected beneficiaries as required, the entity may become responsible for the entire uncollected amount.
Who should receive the completed form?
The Form W-9 (sp) must be delivered to the requestor; it is not sent to the IRS. Check instructions on Form p.1.
What if I don't have a TIN when filling out the Form W-9 (sp)?
Apply for one and write "Applied For" in the TIN space, then sign and date the form. See Form p.5.
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