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Completing the IRS W-9

You should always consult with your accountant, tax attorney, or the Internal Revenue Service (IRS) for guidance on specific tax matters. The following information regarding the proper notation of names/TIN’s on vendor/supplier W-9’s and vendor applications as reflected in Section J of the IRS General Instructions for Certain Information Returns (2018) is as provided as a courtesy only, and in no way represents tax advice.

If your entity is a...

• Sole Proprietor: Individual’s name goes on first Name line; DBA/Business name can be entered on the second Name line. Either the SSN (IRS preferred) or TIN can be used.
• Limited Liability Company (LLC): In general, for a single member LLC, owner’s name goes on first Name line; LLC’s name goes on second Name line. The owner’s SSN is used unless the LLC is taxed as a corporation or partnership (use TIN if that’s the case).
• Individual: Individual’s name goes on first Name line; individual’s SSN is used.
• Corporation or Partnership: Company name goes on first Name line; company TIN is used. 

Insurance Requirements for Vendors and Non-Construction Contracts

Suppliers (whether corporation, sole proprietorship or partnership) shall procure and maintain during the term of the contract insurance as required by the ¾ÅÉ«ÊÓƵ. Insurance requirements are specified at .