Commonwealth of Massachusetts

Buyer requires vendors to complete a Massachusetts substitute W-9 form to collect proper taxpayer identification information. The form allows vendors to certify their tax identification numbers, backup withholding status, and U.S. person status. Buyer needs this information to comply with IRS requirements for reporting payments made to vendors.

• 7/1/2027 - Proposal Due Date

• Must be U.S. person including resident aliens
• Must have valid taxpayer identification number

• Complete taxpayer identification certification
• Submit proper federal tax identification number
• Certify non-subject to backup withholding status
• Verify U.S. person status including resident aliens
• Disclose Massachusetts state employee status
• Sign and date the certification document
• Identify appropriate business entity classification
• Provide legal and remittance addresses
• Supply contact information including phone, fax and email
• Furnish DUNS number if applicable
• Submit to appropriate Massachusetts department
• Cross out item 2 if subject to backup withholding
• Ensure TIN matches name on income tax return
• Follow specific instructions for joint accounts
• Provide proper documentation for different entity types
• Comply with State Ethics Commission requirements if state employee
• Maintain records of form submission
• Follow special instructions for LLC entities
• Enter authorized signature by appropriate person
• Adhere to completion requirements for real estate transactions