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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 1996-8 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure clarifies the certification requirements for a substitute Form W–9, Request for Taxpayer Identification Number and Certification, and amplifies Rev. Proc. 83– 89, 1983–2 C.B. 613, which provides guidelines for payors of interest, dividends, and patronage dividends and brokers that want to design and provide their own substitute Forms W–9.

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▸Contents — Internal Revenue Bulletin 1996-8
Internal Revenue Bulletin 1996-8

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