ATI must report to the U.S. Internal Revenue Service (IRS) certain income paid to nonemployees, whether they are a U.S. or non-U.S. resident person or entity. ATI must report income by March 15th of the following year, and a copy of Form 1042-S or Form 1099-Misc must also be furnished to the recipient of the income by the same date. Appropriate tax forms (depending upon tax status and citizenship) must be received by ATI before any payment can be made to the recipient. A U.S. taxpayer identification number or Social Security number must be obtained for reporting purposes.
Download W-9 Request for Taxpayer Identification Number and Certification form.
The W-9 form must be submitted to firstname.lastname@example.org.
Before the course:
After the course: