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W-9 with a building location given as the name

December 2, 2022
December 2, 2022

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Q. Can a vendor submit a W-9 with a building location as the name on the form? A. (Answered by IOFM's third-party tax experts) The "Name" line of Form W-9 must show the name used on the payee's federal income tax return.  A building location isn't a taxpayer and doesn't file an income tax return, so it's not an acceptable name for Line 1 of Form W-9.  The Form W-9 itself states for Line 1 "Name (as shown on your income tax return)" and page 3 of the IRS W-9 says in "Specific Instructions" to…

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