Can a Post Office Box Be Used on W9 Forms?
W9 forms are used to request and verify taxpayer identification numbers for U.S. citizens. The form often is used by freelancers, independent contractors and consultants.
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Required Information
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Individuals or business must submit the following: the name of the individual or business, entity type, address, Taxpayer Identification Number (usually a Social Security number), and exemption status. The form also must be signed.
TIN Matching
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The IRS provides an online electronic system to verify W9 information. Taxpayer Identification Matching allows the paying party to determine the accuracy of the information provided prior to submitting payment information to the IRS or payee. If any of the information does not match the IRS records, the paying agent will be notified.
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Confusion between Instructions and Form
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The IRS makes no mention of address requirements in the W9 Instruction Publication, but the form clearly states that the address must be a street address.
Additionally IRS Publications
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The IRS does cover the issue of addresses in the IRS Publication for Form 1040. The agency states that a P.O. Box can be used on the form provided that the postal service does not deliver to your resident street address. In all other cases, the street address must be used.
Changing Addresses
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If your address is different from that used during the previous filing year, annotate that on the current year's return. Otherwise, submit IRS Form 8822 to notify the IRS of the changes. Use the same address for the W9 as for the 1040 unless the Form 8822 has been submitted.
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