# Tax form question

**URL:** <https://boards.straightdope.com/t/tax-form-question/557048>\
**Category:** Factual Questions\
**Created:** [October 13, 2010, 8:47pm UTC](https://boards.straightdope.com/t/tax-form-question/557048 "2010-10-13T20:47:21Z")\
**Posts on this page:** 2\
**Page:** 1

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**Author:** ![Diamonds02](https://avatars.discourse-cdn.com/v4/letter/d/b5a626/32.png) [@Diamonds02](https://boards.straightdope.com/u/Diamonds02)\
**Post date:** [October 13, 2010, 8:47pm UTC](https://boards.straightdope.com/t/tax-form-question/557048/1 "2010-10-13T20:47:21Z")

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I’m filling out a W-9 form and it has a box that says “exempt payee”. What does that mean and should I leave it blank?

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**Author:** ![DrDeth](https://avatars.discourse-cdn.com/v4/letter/d/b487fb/32.png) [@DrDeth](https://boards.straightdope.com/u/DrDeth)\
**Post date:** [October 13, 2010, 9:08pm UTC](https://boards.straightdope.com/t/tax-form-question/557048/2 "2010-10-13T21:08:53Z")

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> [@Diamonds02](#):
>
> I’m filling out a W-9 form and it has a box that says “exempt payee”. What does that mean and should I leave it blank?

Are you an individual?

You check the box if you are exempt from Back-up withholding. \*"Generally, individuals (including sole proprietors) are not exempt  
from backup withholding. Corporations are exempt from backup  
withholding for certain payments, such as interest and dividends.  
Note. If you are exempt from backup withholding, you should  
still complete this form to avoid possible erroneous backup  
withholding.The following payees are exempt from backup withholding:

1. An organization exempt from tax under section 501(a), any  
IRA, or a custodial account under section 403(b)(7) if the account  
satisfies the requirements of section 401(f)(2),

2. The United States or any of its agencies or  
instrumentalities,

3. A state, the District of Columbia, a possession of the United  
States, or any of their political subdivisions or instrumentalities,

4. A foreign government or any of its political subdivisions,  
agencies, or instrumentalities, or

5. An international organization or any of its agencies or  
instrumentalities.  
Other payees that may be exempt from backup withholding  
include:

6. A corporation,

7. A foreign central bank of issue,

8. A dealer in securities or commodities required to register in  
the United States, the District of Columbia, or a possession of the United States,

9. A futures commission merchant registered with the  
Commodity Futures Trading Commission,

10. A real estate investment trust,

11. An entity registered at all times during the tax year under  
the Investment Company Act of 1940,

12. A common trust fund operated by a bank under section 9. A futures commission merchant registered with the  
Commodity Futures Trading Commission,

13. A real estate investment trust,

14. An entity registered at all times during the tax year under  
the Investment Company Act of 1940,

15. A common trust fund operated by a bank under section 584,

16. A financial institution,

17. A middleman known in the investment community as a  
nominee or custodian, or

18. A trust exempt from tax under section 664 or described in  
section 4947.\*"

So, it’s probable you do _not_ check the box.