A payer must request from any U.S.person (or resident alien)that he or she complete Form W-9 to certify that all the following are true except:

Question

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The other options listed are all true statements that the payer must request to be certified on Form W-9. However, the payer only needs to request that the taxpayer complete Form W-9 to certify that they are subject to backup withholding if a notice has been previously received from the IRS indicating that the taxpayer is subject to backup withholding. Therefore, choice B is the only statement that is not true for all taxpayers in all situations.

A Payer Must Request from Any U