{
  "id": "form:us:irs:w9",
  "kind": "reporting-form",
  "title": "Form W-9",
  "jurisdiction": "US-FED",
  "language": "en",
  "version": "fixture:us:irs:w9:2024-03:research-v1",
  "publication": "draft",
  "evidence": "source-checked",
  "implementation": "proposed",
  "effective": {
    "from": null,
    "to": null,
    "checkedAt": "2026-10-04"
  },
  "citations": [
    {
      "sourceId": "src:irs:w9:about",
      "url": "https://www.irs.gov/forms-pubs/about-form-w-9",
      "locator": "Purpose",
      "checkedAt": "2026-10-04"
    },
    {
      "sourceId": "src:irs:w9:pdf",
      "url": "https://www.irs.gov/pub/irs-pdf/fw9.pdf",
      "locator": "Page 1: Give Form to requester",
      "checkedAt": "2026-10-04"
    }
  ],
  "rights": {
    "status": "unknown",
    "note": "Official-source links and original research metadata; artifact reuse rights not independently established."
  },
  "content": {
    "id": "form:us:irs:w9",
    "name": "Form W-9",
    "title": "Request for Taxpayer Identification Number and Certification",
    "purpose": "Provide a TIN to an information-return requester.",
    "purposeSourceId": "src:irs:w9:about",
    "versionId": "formversion:us:irs:w9:rev-2024-03",
    "revisionLabel": "Rev. March 2024",
    "revisionDate": "2024-03",
    "revisionDatePrecision": "month",
    "postedAt": "2024-03-06",
    "postedAtSourceId": "src:irs:w9:catalog",
    "effectiveFrom": null,
    "effectiveFromStatus": "not_established_by_reviewed_sources",
    "effectiveThrough": null,
    "taxYear": null,
    "taxYearStatus": "not_a_year_specific_information_return",
    "recipient": "requester",
    "irsSubmission": "not_applicable",
    "recipientSourceId": "src:irs:w9:pdf",
    "filingFrequency": "not_an_irs_filing",
    "collectionFrequency": "event_driven; applicability_review_required",
    "publicationCadence": "no_fixed_schedule_verified",
    "reviewStatus": "tax_specialist_review_pending",
    "filingReady": false,
    "containsTaxpayerData": false
  },
  "relationships": [
    {
      "targetId": "formversion:us:irs:w9:rev-2024-03",
      "relation": "has-version",
      "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": {
    "file": "us-irs-w9.research.json",
    "sha256": "18d77dfef4898522b8b01e89bc681833511878a74e92a13944a53ca6b18420f5",
    "providedBy": "parent delegated official-source researcher",
    "receivedAt": "2026-10-04",
    "independentlyRefetchedByBuilder": false,
    "status": "draft-research-input"
  }
}