Certification by a payee that they are exempt from IRS backup withholding. Used when a payer would otherwise be required to withhold 24% of reportable payments. Captures payee identification, exemption basis, and the perjury-level certification required by IRS regulations.
The Backup Withholding Exemption Certification is a ready-to-use records & authorization template you can send for signature in minutes. It is written for 1 signer (payee) and, by default, expires 30 days after it is sent if left unsigned. It covers tax, irs, backup withholding, exemption, payee, w9. Like every Abundera Sign template it is a convenience draft structured for ESIGN Act and UETA compliance, not a substitute for legal advice. Each signed copy is sealed with PAdES-LTA digital signatures, dual RFC 3161 timestamps, and a tamper-evident evidence package in WORM storage.
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# Backup Withholding Exemption Certification This certification is provided by the payee to the payer to establish that the payee is exempt from IRS backup withholding. Under IRS regulations, payers must generally withhold 24% of certain reportable payments (interest, dividends, rents, royalties, non-employee compensation, and other income) if the payee fails to furnish a correct taxpayer identification number (TIN) or is subject to backup withholding as notified by the IRS. This form documents the payee's exemption from that withholding. --- ## Section 1 — Payer Information **Payer / Company Name:** ___________ **Payer EIN:** ___________ **Payer Address:** ___________ **Payer Contact Name:** ___________ --- ## Section 2 — Payee Identification **Payee Name (as shown on income tax return):** ___________ **Business Name / Disregarded Entity Name (if different from above):** ___________ **Taxpayer Identification Number (SSN or EIN):** ___________ **Type of TIN:** ___________ **Street Address:** ___________ **City:** ___________ **State:** ___________ **ZIP Code:** ___________ **Telephone Number:** ___________