How to Fill Out a W-9 for a 501(c)(3)

Form W-9 is an Internal Revenue Service (IRS) document used to gather accurate taxpayer information. Its primary purpose is to allow a payer to obtain the correct taxpayer identification number (TIN) for tax reporting obligations, particularly when issuing Form 1099. A 501(c)(3) organization, despite its tax-exempt status, will typically need to complete a W-9 when it receives payments. This ensures the paying entity can accurately report these payments to the IRS.

Key Information for 501(c)(3) Organizations

Before filling out a W-9, a 501(c)(3) organization should have key information readily available. This includes the organization’s full legal name, which must match its IRS registration and official documents. The organization’s Employer Identification Number (EIN) is essential as its unique taxpayer identification number. A nonprofit must always use its EIN on a W-9, never a personal Social Security Number (SSN).

Understanding the organization’s tax status is another preparatory step. 501(c)(3) organizations are exempt from backup withholding, which means the payer is not required to withhold federal income tax from payments made to them. To indicate this, mark the “Exempt payee” box on the W-9 and include exemption code “1.” The organization’s official mailing address, including street, city, state, and ZIP code, is also required.

Completing Each Section of the W-9 Form

The W-9 form can be obtained from the IRS website. A 501(c)(3) organization can then fill out each relevant section.

For Line 1, enter the organization’s full legal name exactly as it appears on official IRS documents. Line 2, “Business name/disregarded entity name,” is used only if the organization operates under a different name; otherwise, leave it blank.

When selecting the federal tax classification, check the “Other” box. In the space provided, specify “501(c)(3),” indicating its tax-exempt status. Do not check the “Corporation” box, as this applies to for-profit entities. In the “Exemptions” section, mark the “Exempt payee” box and enter “Code 1,” confirming the organization’s exemption from backup withholding. This step is vital to prevent the payer from unnecessarily withholding taxes from payments.

The organization’s complete mailing address, including street, city, state, and ZIP code, should be entered in Lines 5 and 6. Line 7, “Requester’s name and address (optional),” is generally left blank unless requested by the entity.

In Part I, “Taxpayer Identification Number (TIN),” enter the organization’s Employer Identification Number (EIN). Part II, “Certification,” requires an authorized individual to sign and date the form. By signing, the individual certifies the TIN is correct and the organization is not subject to backup withholding.

Submitting and Retaining the W-9

Once completed and signed, submit the W-9 form directly to the requesting entity, not to the IRS. The requesting entity requires this form for its tax reporting obligations. Submission methods include online portals, email, or mail.

Retain a copy of the completed W-9 form for your records. This copy serves as proof of submission. The requesting entity uses the W-9 information to prepare and file information returns, such as Form 1099, if payments meet certain thresholds.