Form W-9 (Taxpayer Identification Number & Certification)

• Form W-9 is an IRS document used to certify the taxpayer identification number for payments of income, real estate transactions, mortgage interest, and various other transactions. An individual or entity (Form W-9 Requester) who is required to file information returns with the IRS must obtain the payees correct taxpayer identification number (TIN) which may be a social security number (SSN), individual identification number (ITN) or employer identification number (EIN).
• Kent State is required to collect a W-9 from all U.S. citizens and resident aliens (individuals or entities).  Individuals or entities may also request Form W-9 prior to sending funds to Kent State.  This is when accounts payable from another entity or business asks you for a W-9.
• Nonresident alien individuals and foreign entities do not complete Form W-9 but instead file Form W-8.
• There are penalties for failures to collect or furnish these forms.  Proper completion of the forms protects Kent State from tax and penalty. 
• Kent States accounts payable department collects Form W-9 but is not able to issue a Kent State Form W-9 .   If you have a question on a vendor's form W-9, please contact accounts payable (payments@kent.edu) or call 330-672-2607.
• Kent State employees may download the W-9.  Please note that payments are to be sent to the address on the invoice and not to the address on this W-9 in order to ensure the proper department receives the payment.  Please confirm the check mailing address with the payor. 

**UEI number is sometimes requested by the vendor.  Please see https://www.kent.edu/research/institutional-fact-sheet for the UEI number.