As mandated by the Internal Revenue Service, every individual who is required for U.S. tax purposes to have a U.S. Taxpayer Identification Number, but who is ineligible for a Social Security number, must attach Form W-7, Application for IRS Individual Taxpayer Identification Number, to the income tax return for which the Individual Taxpayer Identification Number is needed.
As mandated by the Internal Revenue Service, income payers who pay independent contractors at least $600 a year for services rendered to their trade or business may solicit independent contractors' Taxpayer Identification Numbers (TINs), or request that independent contractors certify that their TINs are correct, by asking the independent contractors to complete Form W-9, Request for Taxpayer Identification Number and Certification.
As mandated by the Illinois Department of Revenue, covered employers must keep a completed copy of the Illinois Employee's Statement of Nonresidence, IL-W-5-NR.
As mandated by the Illinois Department of Revenue, covered employers/payers must keep a completed copy of the Illinois Certificate of Residence in Illinois, IL-W-5.