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Whenever it hires an independent contractor or third party entity, such as a nonprofit, it should request a completed version of this form from the party. The payer then keeps the form on file and uses the information on it at year-end to make its report to the IRS. Place the nonprofit's official name and address in the proper places at the top of the W-9 form, not the name or address of the person filing out the form. Leave the space marked âDBAâ blank unless the nonprofit is operating under a registered trade name.
If a mutual fund does not have any capital gains, dividends, or other payouts, no distribution may occur. There may also be a non-taxable distribution. Shareholders will not be required to pay taxes if the fund has not made a taxable distribution, and shareholders will not receive a Form 1099-DIV for that fund.