Filing a false W-9 form will result in the IRS seeking a criminal action against you. The filing of a false W-9 form also voids all future payments to this entity. The following is for information and guidance. Form W-9 Form W-9 (Rev. October 2018) W-9 Forms are the federal income tax filing form, and are frequently used by the IRS and law enforcement officials. Form W-9 (Rev. October 2018) is mandatory for taxpayers. Form W-9 (Rev. October 2018) must be completed when filing a Form 1099-INT or Form 1099-R, for business related transactions. Form W-9 is also required for those who make payments to non-employees through prepaid cards. Form W9 (Rev. October 2018) must be completed for all vendors that receive payments in electronic form. All payments to vendors must be reported. Federal income tax and wage withholding regulations require entities to collect, report, and pay taxes and pay penalties. A Form W-9 (Rev. October 2018) is filed if: The recipient entity (or any agent or manager) is a government entity, or the reportable transaction occurs in the course of the recipient entity's business. The entity is not required to report the amount of income or pay any tax if the information provided contains a TIN or taxpayer identification number, but the reportable transactions do not contain any required information, such as account number or social security account number. Form W-9 is also required for those that use electronic services. All vendors that receive payments in electronic form must file a Form W-9 (Rev. October 2018). Filing a false W-9 form will result in the IRS seeking a criminal action against you. The filing of a false W-9 form also voids all future payments to this entity. The following is for information and guidance. Taxpayer identity number (TIN) requirements for filing a W-9 for payment that are subject to W-9 Form 1099-INT or an employee wage statement or any other form or paper statement that does not identify the payer as an employer. Taxpayer identification number (TIN) requirements for the payment reported or received for an individual. Note that Form W9 is not required to be prepared by the recipient entity(s).