State agencies go to Vendor Registry – Paying Suppliers for assistance in setting up payments to vendors (suppliers).
Payee (Vendor) Forms for US Individuals, Businesses, and Political Subdivisions
- The SFN 53656 Substitute IRS Form W-9 form is used for a US person or US business that requires payment from a state agency.
- The IRS Form W-9 (12/2014) form is used for a US person or US business that requires payment from a state agency and you wish only to be paid by check.
- The SFN 54311 Political Subdivision form is used for the following US entities:
- Government agencies (federal or state)
- Universities (state)
Payee (Vendor) Forms for Foreign (non US) Individuals, Businesses and Political Subdivisions
Generally, 30% must be withheld 30% from the gross amount paid to a foreign payee unless you can reliably associate the payment with valid documentation that establishes either of the following.
- The payee is a US person.
- The payee is a foreign person that is the beneficial owner of the income and is entitled to a reduced rate of withholding. View the IRS recommendation about obtaining proper documentation before making a payment.
The IRS supplies four different W-8 forms to certify foreign status. Select the appropriate form for your type of business:
- Certificate of Foreign Status of Beneficial Owner for US Tax Withholding (Individuals) IRS Form W-8BEN. Payees outside of the US do not need a US taxpayer ID to complete this form. IRS instructions on completing form.
- Certificate of Status of Beneficial Owner for US Tax Withholding (Entities) IRS Form W-8BEN-E. IRS instructions on completing form.
- Certificate of Foreign Person’s Claim that Income is Effectively Connected with the Conduct of a Trade or Business in the United States IRS Form W-8ECI. This form requires the payee to have a valid US taxpayer ID. IRS instructions on completing form.
- Certificate of Foreign Government or Other Foreign Organization for US Tax Withholding IRS Form W-8EXP. IRS instructions on completing form.
- Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain US Branches for US Tax Withholding IRS Form W-8IMY. IRS instructions on completing form.
You may want to refer to the IRS "Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY" for further comparisons and explanations of the different forms to use.
Payee Change Forms
Changes to payee information must be completed by a duly authorized officer of the company.
- Use SFN 51620 ACH Direct Deposit to add Direct Deposit or make changes to your record. This form may be mailed, faxed or emailed to Vendor Registry to the address, fax or email located on the bottom of the form.
- Use SFN 54308 Notification of Change for changing existing account information only. This form may be mailed, faxed, or emailed to the State Procurement Office to the contact information located on the bottom of the form.
For changes in legal or business name, taxpayer identification number, or federal employer identification number, please complete a SFN 53656 Substitute IRS Form W-9.
For questions, contact the State Procurement Office or701.328.2773.