The requestor must submit one form for Form W-9 and one for Form W-9-S. Both requests are due in the same calendar month. This form can be used by non-lawyers or business people whose business is managed by non-lawyers or other non-lawyers. About Substitute W-9, Requesting A “Substitute” W-9 For A W-9 for Individual Tax Returns — IRS — Form W-9 (PDF) Substitute W-9 and Authorization A substitute w-9 means that the w-9 or form is not the valid tax return for this taxpayer. See Section III-17. A substitute w-9 is required when: an extension is requested; an original return is mailed for a request for a replacement return (Form 1040X); or an original return is mailed for a request for an examination order (Form 2436 or 2437) State of Oklahoma Substitute W-9, Requesting A “Substitute” W-9, Provides an additional method to obtain a substitute w-9 and an authorization document for the use of a taxpayer who is a non-lawyer. About Substitute W-9, Submitting A Substitute W-9 For Individual Tax Returns — IRS — Form W-9 (PDF) (Rev. March 2018) For individual tax returns, Form W-9 (or substitute w-9) is a substitute for the following: The original return Form W-4 (for the individual or the trust) Form W-4A (for the individual or the trust or the estate) Form 1040A (for the individual) or Form 1040 (for the trust), Form 1040EZ, Form 1040X, or Form 941 (for the estate) Additional Forms are used for certain types of returns or payments. These include: Form 8283 Form 8453 Form W-2G (for individuals or the trusts that paid wages on more than 50 Schedule C income tax returns in any calendar year) or Schedule C (other) if the wage amounts are attributable to more than 50 wages in any calendar year. For additional information, see Appendix A, Payment and Return Forms, including Forms W-2G and W-2G(PURIFIED), and the instructions for those tax forms.