Special Conditions for Filing Form W-9 in Different States

The process for filling out and filing a W-9 form may vary slightly between different states in the United States. This is because each state may have specific tax laws and regulations that need to be considered.

• California
  For example, some states may require that the form be filed with a state tax agency in addition to the IRS. In California, for example, businesses must file W-9 forms with the California Franchise Tax Board and the IRS.
• Texas
  Another example, some states, like Texas, may have different deadlines for submitting the form. In Texas, businesses must file the W-9 form by January 31st each year, whereas the IRS deadline is typically February 28th.
• New York
  Additionally, some states may have different requirements for what information needs to be included on the form. For example, in New York, businesses must include the TIN of the individual or entity on the W-9 form and their New York State ID number.
• New Jersey
  It's also worth noting that some states, like New Jersey, may need additional forms to be filed along with the W-9 form. For example, in New Jersey, businesses may be required to file a Form NJ-W9 along with the W-9 form to obtain a vendor's TIN for tax reporting purposes.

It's important to remember that the above examples do not apply to all states, and it's always good to check with the state tax agency or consult a tax professional to ensure compliance with state tax laws and regulations.