The IRS Releases Its Final 2024 Version of the W-9 Form

In March 2024, the IRS issued a final revised edition of Form W-9, Request for Taxpayer Identification Number and Certification. The 2024 version replaces the version that was previously published by the IRS in 2018. The 2024 Form W-9 includes a new checkbox certification to be used when the payer receiving the W-9 is a flow-through entity and the payee furnishing the form has an ownership interest in the payer entity and has foreign partners, owners or beneficiaries. Important Information for…