{
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  "kind": "field",
  "title": "Business/disregarded-entity name",
  "jurisdiction": "US-FED",
  "language": "en",
  "version": "fixture:us:irs:w9:2024-03:research-v1",
  "publication": "draft",
  "evidence": "source-checked",
  "implementation": "proposed",
  "effective": {
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    "to": null,
    "checkedAt": "2026-10-04"
  },
  "citations": [
    {
      "sourceId": "src:irs:w9:pdf",
      "url": "https://www.irs.gov/pub/irs-pdf/fw9.pdf",
      "locator": "Page 1, Line 2",
      "checkedAt": "2026-10-04"
    }
  ],
  "rights": {
    "status": "unknown",
    "note": "Official-source links and original research metadata; artifact reuse rights not independently established."
  },
  "content": {
    "idNamespace": "field:us:irs:w9:",
    "formVersionId": "formversion:us:irs:w9:rev-2024-03",
    "sourceId": "src:irs:w9:pdf",
    "sourceLocatorPrefix": "Page 1",
    "reviewStatus": "tax_specialist_review_pending",
    "pdfAcroformBinding": null,
    "officialXmlBinding": null,
    "mappingStatus": "proposed_not_implemented",
    "legalConclusion": "Instruction-level requirement only; applicability and legal basis require review.",
    "id": "field:us:irs:w9:business-name",
    "locator": "Line 2",
    "label": "Business/disregarded-entity name",
    "type": "string",
    "requirement": "conditional",
    "proposedErpPath": "vendor.taxProfile.businessName",
    "dataOrigin": "payee_declaration",
    "derivation": "reviewed_copy",
    "officialXmlBindingNullReason": "W-9 requester collection has no IRS e-file XML binding",
    "pdfAcroformBindingNullReason": "Exact PDF widgets have not been inspected"
  },
  "relationships": [
    {
      "targetId": "formversion:us:irs:w9:rev-2024-03",
      "relation": "field-of",
      "maturity": "reference"
    }
  ],
  "history": [
    {
      "at": "2026-10-04",
      "actor": "parent delegated official-source researcher",
      "note": "Research fixture received; tax specialist review pending; no execution approval."
    }
  ],
  "uncertainty": "Delegated research fixture; raw official bytes not downloaded by builder; tax specialist review pending.",
  "provenance": {
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    "sha256": "18d77dfef4898522b8b01e89bc681833511878a74e92a13944a53ca6b18420f5",
    "providedBy": "parent delegated official-source researcher",
    "receivedAt": "2026-10-04",
    "independentlyRefetchedByBuilder": false,
    "status": "draft-research-input"
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}