Archive of CFMA.org Forums > General Inquiries > Refusal to provide TIN on W-9

Wed, 03/28/2012 - 2:32pm  
Bonnie BerkobenWe have a subcontractor who completed the W-9 form, checking the box for C-Corp, but they refuse to provide the TIN.  When we called to ask for the TIN, the subcontrator refused and stated they are not required to provide the information because their company name has "Inc" at the end.  We advised that the payment will be subject to backup withholding.  The subcontractor stated if we ask any CPA, they will tell us we are wrong.  Am I missing something here?
Thu, 07/26/2012 - 12:55pm #1
Darrell Robinson

They have to provide the TIN, but they do not have to sign the form.  That may be where the confusion lies.
Tue, 04/03/2012 - 4:31pm #2
Terri Tinsley

I would also check their registration with your state's Secretary of State.  Usually available by search online.  As Tammy said, they can put whatever they want in their company name.  This is also a good way to find out who can really sign their lien waivers. :)
Fri, 03/30/2012 - 8:21am #3
Bonnie Berkoben

Thanks everyone!
Thu, 03/29/2012 - 9:58am #4
Mark Jansen

Here's the section from the IRS documet - General Instructions for Certain Information Returns. 

Paments to corporations are not reportable.

Generally, payments to corporations are not reportable. See Regulations section 1.6049-4(c)(1)(ii). However, you must report payments to corporations for the following.

  • Medical and health care payments (Form 1099-MISC),

  • Withheld federal income tax or foreign tax,

  • Barter exchange transactions (Form 1099-B),

  • Substitute payments in lieu of dividends and tax-exempt interest (Form 1099-MISC),

  • Acquisitions or abandonments of secured property (Form 1099-A),

  • Cancellation of debt (Form 1099-C),

  • Payments of attorneys' fees and gross proceeds paid to attorneys (Form 1099-MISC),

  • Fish purchases for cash (Form 1099-MISC),

  • The credits for qualified tax credit bonds treated as interest and reported on Form 1099-INT,

  • Merchant card and third-party network payments (Form 1099-K), and

  • Federal executive agency payments for services (Form 1099-MISC). For additional reporting requirements, see Rev. Rul. 2003-66 on page 1115 of Internal Revenue Bulletin 2003-26 at www.irs.gov/pub/irs-irbs/irb03-26.pdf.
Thu, 03/29/2012 - 7:47am #5
Patricia Seifert

I recently had a client in the same situation. The IRS requires that you begin backup withholding.  See;

  http://www.irs.gov/efile/article/0,,id=98145,00.html
Thu, 03/29/2012 - 7:38am #6
Tammy Sessions

I think they are the one missing something. We just went through a IRS 941 Audit. One of the items checked were the W9s from our subs and suppliers. According to this auditor the entire form must be completed. Also, when establishing a corporation you can name it anything you want. Putting an Inc. behind a name does not make it a C Corp. I have a couple of subs who have Corp. or Inc. in the company name but are a LLC or sole proprietorhsip.