Your payer will give you a Form W-9, Request for Taxpayer Identification Number and Certification, or similar form, to make this certification.If you fail to make this certification, backup withholding may begin immediately on your new account or investment. citizen with investment income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt by U. 525, Taxable and Nontaxable Income, for the special tax rules that apply. The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children.

An additional check box ("Ordinary") has been added to box 2 for situations in which some of your gain or loss may be ordinary rather than capital. Box 12 was added to report the bond premium on Treasury obligations. It includes information on the tax treatment of investment income and expenses for individual shareholders of mutual funds or other regulated investment companies, such as money market funds.

Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank.

Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.

Visit gov/formspubs to download forms and publications.

Otherwise, you can go to gov/orderforms to order current and prior-year forms and instructions. You should keep a list showing sources and investment income amounts you receive during the year.

This is because only one name and SSN can be shown on Form 1099.

These rules apply both to joint ownership by a married couple and to joint ownership by other individuals.

Your investment income is generally not subject to regular withholding.

However, it may be subject to backup withholding to ensure that income tax is collected on the income.

You will not be subject to this penalty if you can show that your failure to provide the SSN was due to reasonable cause and not to willful neglect.