University System of New Hampshire - Substitute W-9
Purpose of USNH Substitute W-9 Form
The University System of New Hampshire (USNH) consists of UNH-Durham, UNH-Manchester, Keene State College, Plymouth State University, and Granite State College. USNH requires that a record be kept of any individual or business that receives a check from the University System, whether for services rendered, goods provided or any other circumstance for which monies would be paid. USNH uses the attached Substitute W-9 Form to create a vendor record for an individual or business. This form also meets the requirements of the IRS Form W-9, Request for Taxpayer Identification Number. An employer identification number, or EIN, is also known as a taxpayer identification number, or TIN. Failure to return this form in a timely manner will delay payment. If you have any questions, please contact the appropriate campus Purchasing Office listed on the form.
Privacy Act Notice
USNH is requesting your Taxpayer Identification Number (TIN) to satisfy the requirements of Federal and State law. Section 6109 of the Internal Revenue Code requires that you provide your correct TIN to be used on information returns (Forms 1099) filed with the Internal Revenue Service. Failure to provide your TIN could result in backup withholding and penalties. State law (RSA 282-A:117- a) requires USNH to file information reports with the State of NH using a sole proprietor’s Social Security number rather than their TIN, if services will be provided. Failure to provide this information will result in penalties. Any penalties assessed against USNH for failure to provide your correct TIN or SSN to federal and state authorities will be passed along to you. USNH will not disclose your TIN or SSN to anyone outside the institution except as mandated by law.
Instructions for Completing the USNH Substitute W-9 Form Individual or Sole Proprietor
Provide SSN (and EIN if applicable):
- Provide your Social Security Number (SSN), full legal name, and physical home address in addition to a mailing address if different (If you list a PO Box for a mailing address, you must also provide a physical home address)
- If you are a sole proprietor providing services, you must provide the Owner’s SSN, full legal name, business address and any Doing business as names the business may operate under. (If you list a PO Box for a mailing address, you must also provide a physical business address). Also provide your Employer ID number (EIN), if applicable.
- Otherwise, if you are a sole proprietor providing only goods, specify an EIN and/or Owner’s name and SSN
- If a check should be issued to you personally and not to the business name, indicate "Individual" in the Ownership Status. If a check should be issued to the business name, indicate "Sole Proprietor" in the Ownership Status.
- Complete the "Business Classification" attachment if applicable.
- Indicate if you are a foreign entity/non-resident alien.
- Answer each question if applicable.
- Sign and date the form. Return the completed form as indicated on the Substitute W-9 form.
Business - Provide EIN:
- Provide the business’ Employer ID Number (EIN), the full legal name of the business (the name under which the business files with the IRS), any "Doing business as" or other names the business may operate under, and the appropriate addresses. (If you list a PO Box for a mailing address, also include physical address).
- Complete the "Ownership Status" section. Complete the "Business Classification" attachment if applicable.
- Indicate if the business is a foreign entity/non-resident alien.
- Answer each question if applicable.
- Sign and date the form. Return the completed form as indicated on the Substitute W-9 form.
Ownership Status Definitions and Information
| Individual* | A person (not an actual business) who has a non-employee relationship with USNH by providing goods or services and should receive payment as an individual and not a business. |
|---|---|
| Sole Proprietor* | An individual operating a business in which the business does not exist separately from the owner. The individual accepts the risks of the business to the extent of all his or her assets, whether used in the business or used personally. |
| Corporation | A person or group of people who incorporate by receiving a charter from their Secretary of State. Includes associations, joint stock companies, insurance companies, and trusts and partnerships that operate as associations or corporations. |
| Partnership | A relationship between two or more persons who join together to carry on a trade or business. Each partner contributes money, property, labor or skill, and expects to share in the profits and losses of the business. Partners can be individuals, corporations, trusts, estates, and other partnerships. |
| Limited Liability Company (LLC)* | A business structure allowed by state statute, but not recognized by the federal government for federal tax purposes. This structure can take several forms including disregarded entity, corporation, and partnership depending on the relationship to the owner(s). Owners are called members and may include individuals, corporations, other LLCs, and foreign entities. There is no maximum allowable number of members. Some states permit "single member" LLCs, those that have only one member. To be treated as a corporation, an LLC has to file Form 8832, Entity Classification Election with the IRS, and elect to be taxed as a corporation. Additionally, if the LLC is taxed as a disregarded entity/sole proprietorship we require the owner’s SSN. |
| Other | |
| AA/EO | Affirmative Action/Equal Opportunity Employer |
*Social Security Numbers are required for all payments to individuals, for all payments to Limited Liability Companies designated as Disregarded Entities, and for all payments for services to sole proprietorships. If W-9 form indicates sole proprietorship provides ‘goods only’ without owner’s SSN, but it is determined payment to vendor is reportable on Form 1099-Misc, SSN is required.
University System of New Hampshire
Procurement Services
121 Technology Drive, Suite 121
Durham, NH 03824-4716
Ph: 603-862-2896
Fax: 603-862-3390
Keene State College
Purchasing Office
229 Main Street
Keene, NH 03435-1601
Ph: 603-358-2493
Fax: 603-358-2495
Plymouth State University Purchasing Office
25 Highland Street, MSC #35
Plymouth, NH 03264-1595
Ph: 603-535-2246
Fax: 603-535-2711
The official version of this information will only be maintained in an on-line web format. Any and all printed copies of this material are dated as of the print date. Please make certain to review the material on-line prior to placing reliance on a dated printed version.
