Office of the TreasurerUniversity of CincinnatiDivision of Administration and FinanceOffice of the Treasurer

Office of the Treasurer

W-9 Instructions for UC Payees

 

Please use the current version of Form W-9, available from IRS at https://www.irs.gov/pub/irs-pdf/fw9.pdf.

The IRS General Instructions are included in that same document.

Form W-9 is only to be used by "US persons" including US-based business entities.

If not otherwise directed, submit your Form W-9 to us at:

University of Cincinnati
Accounts Payable Office
PO Box 210333
Cincinnati, OH  45221-0333

Additional guidance for Forms W-9 submitted to UC includes:

PART/LINE # ITEM INSTRUCTIONS
Line 1 Name (as shown on your income tax return)

This must be the legal name of the individual or business.  It must match the name used on your most recently filed US tax return.  This entry is mandatory.

For sole proprietors, and for single-member LLCs owned by an individual, you must enter your individual name as shown on your most recent Form 1040.  If you use a business name or "doing business as" (DBA) name, you may enter that on line 2.

Line 2 Business name or Disregarded entity name If you use a business name, trade name, or DBA name that is different than the legal name on line 1, you may enter that business name here on line 2.
Line 3 Federal tax classification

For LLCs:

A single-member LLC that is owned by an individual should mark only the Individual box.

A single-member LLC that is owned by a business entity should mark only the appropriate box for the owner.  For example, Star LLC which is solely owned by Star Inc., a C corporation, should mark only the C Corporation box.

A multi-member LLC should mark the Limited Liability Company box, and should enter their federal tax classification (C, S, or P) on the line following.

Line 4 Exemptions See IRS Form W-9 for their instructions.
Part I -- Taxpayer Identification Number (TIN)
Social Security Number or Employer Identification Number

For sole proprietors:

If you also have an EIN, you may use either number but IRS prefers that you use your SSN.

Sole proprietors serving UC as guest speakers must enter only their SSN.  Do not enter any related EIN.

For LLCs:

A single-member LLC that is disregarded as an entity separate from its owner, must enter the owner's SSN or the owner's EIN.  Do not enter the LLC's own EIN.

An LLC that is classified as a corporation or as a partnership should enter its own EIN.

Only US-issued numbers may be entered here.  Do not enter a Canadian Social Insurance Number.

Foreign visitors who do not have, and are not eligible to obtain, a Social Security Number, may enter an active IRS-issued ITIN in the Social Security Number box.