Form W-9 (Taxpayer Identification Number & Certification)
- Form W-9 is an IRS document used to certify the taxpayer identification number for payments of income, real estate transactions, mortgage interest, and various other transactions. An individual or entity (Form W-9 Requester) who is required to file information returns with the IRS must obtain the payees correct taxpayer identification number (TIN) which may be a social security number (SSN), individual identification number (ITN) or employer identification number (EIN).
- Kent State is required to collect a W-9 from all U.S. citizens and resident aliens (individuals or entities). Individuals or entities may also request Form W-9 prior to sending funds to Kent State. This is when accounts payable from another entity or business asks you for a W-9.
- Nonresident alien individuals and foreign entities do not complete Form W-9 but instead file Form W-8.
- There are penalties for failures to collect or furnish these forms. Proper completion of the forms protects Kent State from tax and penalty.
- Kent States accounts payable department collects Form W-9 when paying vendors but is not able to issue a Kent State Form W-9. Accounts payable uses PaymentWorks to collect Form W-9 from vendors or others that need to be paid for goods and services.
- Kent State employees may download the W-9 when departments are receiving funds from an outside party. Please note that payments are to be sent to the address on the invoice and not to the address on this W-9 in order to ensure the proper department receives the payment. Please confirm the check mailing address with the payor.
**UEI number is sometimes requested by the vendor. Please see /research/institutional-fact-sheet for the UEI number.