Purpose of Form: The University of Texas must obtain your correct Taxpayer Identification Number (TIN) because federal law requires the university to report certain payments to the Internal Revenue Service. Additionally, the State of Texas requires the university to collect certain other information on United States entities to satisfy state law requirements.
Specific Instructions –
Section A: Contact Information
Line 1 - Refer to line 1 under Specific Instructions for IRS Form W-9 instructions https://www.irs.gov/pub/irs-pdf/fw9.pdf for detailed instructions
Line 2 - Refer to line 2 under Specific Instructions for IRS Form W-9 instructions https://www.irs.gov/pub/irs-pdf/fw9.pdf for detailed instructions
Line 3 - If known, enter UT EID
Line 4 - Enter your mailing address (number, street, and apartment or suite number; City; State or Province; Zip or Foreign Postal Code). This is where the requester of this Form W-9 will mail your information returns.
Line 5 - Enter your mailing address country
Line 6 - Enter your permanent address (number, street, and apartment or suite number; City; State or Province; Zip or Foreign Postal Code). This is optional and should be completed if different from mailing address in line 4.
Line 7 - Enter your permanent address country if line 6 was completed
Line 8 - Enter your contact email address
Line 9 - Enter birth date/formation date
Line 10 - Enter contact phone number
Line 11 - United States individuals/entities only. Refer to line 4 under Specific Instructions for IRS Form W-9 instructions https://www.irs.gov/pub/irs-pdf/fw9.pdf for detailed instructions.
Line 12 - Historically Underutilized Businesses (HUB): The State of Texas encourages state agencies like the University to utilize HUB. If you are a United States individual or entity, you or your firm qualifies if 51% owned by a person or persons who have been historically underutilized because of their identification as a member of certain groups: Black Americans, Hispanic Americans, Asian-Pacific Americans, Native Americans, or Women-any ethnicity. Inquiries concerning HUB certification should contact the UT Austin HUB/SB Program at hub@austin.utexas.edu, 512-471-2851.
Line 13 - Enter the name and email address of the person at UT Austin with whom you are conducting business.
Section B: Status
Select only one box based on the Name provided in Section A, line 1:
- If the box for United States Individual/Sole Proprietor/Permanent Resident/Legal Entity is selected, then complete sections A, B, C, D & E of page 1 of the PIF. There is no need to complete the following pages of the IRS Form W-8BEN nor IRS Form W-8BEN-E.
- If foreign individual box is selected after completing sections A, B and C of page 1 of the PIF, then complete page 2 of the PIF for the IRS Form W-8BEN. For detailed assistance to complete Form W-8BEN, go to Form W-8 BEN instructions as listed on https://www.irs.gov/pub/irs-pdf/iw8ben.pdf (Note: A readable scan of your government issued ID such as Passport or Driver’s License is required. Also, if you have been issued a U.S. SSN and/or EAD Card, provide a scanned copy of these documents.)
- If foreign entity box is selected after completing sections A, B, and C of page 1 of PIF, then complete pages 3 and 4 of PIF for the IRS Form W-8 BEN-E. For detailed assistance to complete Form W-8 BEN-E, go to Form W-8 BEN-E instructions as listed on https://www.irs.gov/pub/irs-pdf/iw8bene.pdf
Section C: Taxpayer Identification number (TIN)
The correct TIN depends on the federal tax status of the Payee and may be either a Social Security Number (SSN) that has been issued by the Social Security Administration, Employer Identification Number (EIN) or, for foreign individuals residing but not working inside the United States, an Individual Taxpayer Identification Number (ITIN). A foreign individual residing outside the United States without a SSN or ITIN may provide the Foreign Tax Number issued by the individual’s country of citizenship or permanent residency. A foreign entity without a United States issued Employer Identification Number (EIN) may provide the Foreign Tax Number issued by the entity’s country of organization or incorporation.
To prevent payments from being subject to backup withholding, you must provide a correct Taxpayer Identification Number (TIN) in the appropriate box listed. A TIN is considered incorrect if the name and TIN combination does not match or cannot be found on IRS or Social Security Administration (SSA) records. Exemptions: See https://www.irs.gov/pub/irs-pdf/fw9.pdf for detailed instructions. If you elect to provide the incorrect TIN or no TIN, then federal law requires UT to pay 76% of the amount owing to you and 24% directly to the US Treasury, on your behalf.
Disclosure of your Social Security number is required and will be used to help the Texas Comptroller of Public Accounts administer the state's tax laws and for other purposes. See Op Tex. Att'y Gen. No. H-1255 (1978). This disclosure requirement has been adopted under the Federal Privacy Act of 1974 (5 U.S.CA sec. 552a(note)(West 1977), the Tax Reform Act of 1976 (42 U.S.CA sec. 405(c)(2)(C) (West 1992), TEX. GOVT CODE ANN. sec . 403.055 (Vernon 2005) and TEX. GOVT CODE ANN. sec. 403.056 (Vernon 2005).
Section D: Ownership Code
United States individuals/entities only. Please check only one box next to the appropriate ownership code that applies to you or your business and enter additional information as requested in this section. The Secretary of State's office may be contacted at 512-463-5555 for information regarding Texas file numbers.
Individual Recipient and Sole Proprietor must provide a scanned image of social security card or government issued ID (Driver’s License or Passport).
Disregarded LLCs owned by a single individual must provide the SSN of the sole owner in Section C and a scanned image of sole owner’s social security card or government issued ID (Driver’s License or Passport).
Disregarded LLCs owned by a single entity must provide the EIN of the sole owner entity in Section C.
Section E: US Certification
Before signing, be sure to answer the question: Has the IRS notified you that you are currently subject to backup withholding? If you answer “Yes” then you must cross out item #2 in the Certification.