IRS W-9 Policy
As required by IRS regulations, a completed and signed W-9 Form or W-8BEN (for foreign payments) must accompany check requests when paying a new individual/business or for payments for services, honorariums, or stipends.
Payments to individuals or businesses will only be made when Accounts Payable receives a completed W-9 Form (or W-8BEN for foreign payments) for the individual/vendor. These forms provide the College with verifiable tax identification numbers and addresses as required by the IRS. Without the form, Accounts Payable will be unable to process the payment.
Please request this form from the vendor prior to submitting a check request to Accounts Payable. To avoid late payments to vendors, your assistance is important. Once you have submitted a W-9 for a specific vendor, there is no need to request a second one for services at a later date. An additional W-8BEN may be needed for each occurrence if there is any change in foreign status. If the vendor’s Taxpayer Identification Number (TIN) is printed on their invoice or it is a vendor you have used on a regular basis the last two years, a new W-9 Form is not necessary.
Due to IRS tax reporting requirements, employees must NOT personally pay individuals or businesses for these types of payments and then expect reimbursement from the College. These payments must be processed through the Accounts Payable department.
Form W-9 and Form W-8BEN (foreign payments) are available on the Business Office Web site.
If you have questions, e-mail email@example.com (please allow 48 hours for a response).