Form W-9

General Information:

Pursuant to the NYS Office of the State Comptroller (OSC) mandates for United States vendors and non-United States vendors, it is the responsibility of the University to collect certain documents from each vendor which the University does business with. The documentation submitted by the vendor is dependent upon the location of the vendor's organization/incorporation and on the type of procurement (goods versus services). The documentation is to be submitted to the Purchasing Agent prior to entering into a contract or issuance of a purchase order.

Required Documentation:

The following lists the items that are to be provided based on the location of the vendor's organization/incorporation:

  1. United States: If the vendor is a United States vendor they must submit a Form W-9 with a United States Taxpayer Identification Number.
  2. Non-United States vendor:
    1. If the non-United States vendor has a physical presence, which can include having an office or store in the United States or performing a service within the United States, they must provide:
      1. United States Taxpayer Identification Number;
      2. An executed OSC Foreign Vendor Registration Request form with a United States Taxpayer Identification Number; and
      3. One of the following forms:
        • The appropriate IRS Form W-8, listed below, with a United States Taxpayer Identification Number; or
        • IRS Form 8233, see below, with a United States Taxpayer Identification Number.
    2. If the non-United States vendor is providing a service, defined as a performance of a task or tasks which may include a material good or a quantity of material commodities, and which is subject to of any purchase or exchange, they must provide:
      1. United States Taxpayer Identification Number;
      2. An executed OSC Foreign Vendor Registration Request form with a United States Taxpayer Identification Number; and
      3. One of the following forms:
        • The appropriate IRS Form W-8, listed below, with a United States Taxpayer Identification Number; or
        • IRS Form 8233, see below, with a United States Taxpayer Identification Number.
    3. If the non-United States vendor has no physical presence in the United States and is not providing a service, they must provide:
      1. An executed OSC Foreign Vendor Registration Request form; and
      2. The appropriate Form W-8, listed below.

The University will need to receive a State ID from the OSC prior to entering into a contract or purchase order with a non-United States vendor has no physical presence in the United States and are not providing a service.

Form W-8:

A Form W-8 is an IRS form that grants a foreigner an exemption from certain U.S. information return reporting and backup withholding regulations. The nature of the income drives which of four IRS Forms W-8 is to be submitted. The Form W-8s are as follows:

  • IRS Form W-8BEN: Beneficial owner solely claiming foreign status or treaty benefits.
  • IRS Form W-8ECI: A person claiming that income is effectively connected with the conduct of a trade or business in the United States.
  • IRS Form W-8ECI or IRS Form W-8IMY: A foreign partnership, a foreign simple trust, or a foreign grantor trust.
  • IRS Form W-8ECI or IRS Form W-8EXP: A foreign government, international organization, foreign central bank of issue, foreign tax exempt organization, foreign private foundation, or government of a U.S. possession that received effectively connected income or that is claiming the applicability of IRS section(s) 115(2), 501(c), 892, 895, or 1443 (b).
  • IRS Form W-8IMY: A person acting as an intermediary.

Form 8233:

A Form 8233 is to be completed if the foreign vendor is:

  1. The beneficial owner of income received for independent personal services performed in the United States. The vendor shall claim a tax treaty withholding exemption for part or all of the income and/or claim the daily personal exemption amount.
  2. or
  3. The beneficial owner of income received for dependent personal services performed in the United States. The vendor shall claim a tax treaty withholding exemption for part or all of the income.

Obtaining a Taxpayer Identification Number:

If a vendor does not have a United States Taxpayer Identification Number, the vendor will need to send a completed Form W-7 to the Internal Revenue Service at one of the following addresses:

By Mail:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

Private Delivery Service (DHL, FedEx, UPS, etc.):
Internal Revenue Service
ITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, Hwy. 35
Austin, TX 78741-0000

In addition, a vendor can apply in person for a United States Taxpayer Identification Number through the Internal Revenue Service Acceptance Agent Program.

It may take up to 6 weeks for the Internal Revenue Service to grant a United States Taxpayer Identification Number.

Submission Information:

Once executed, the documents can be e-mailed to purchasing@albany.edu, faxed to 518-437-4571, or mailed to The University at Albany, Office of Purchasing and Contracts, 1400 Washington Avenue, MSC 302, Albany, NY 12222.

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