GAP 200.028, Request for Taxpayer Identification Number and Certification (W-9)

I.   General

II.  Procedure

I. General

Duke University’s and Duke University Health System’s Taxpayer Identification Numbers (TIN’s) must be safeguarded from unauthorized use by individuals or entities within or outside the respective organizations.

Requests for a TIN are made by payers to properly report tax information from miscellaneous payments made to either Duke University (for grants, contracts, interests, etc.) or Duke University Health System (for medical services, interests, etc.) or by donors to enable them to claim tax deductions for gifts or donations.

The standard form used by most taxpayers to request TIN information is IRS form W-9, Request for Taxpayer Identification Number and Certification. Departments at Duke University and the Duke University Health System can respond to these requesting parties directly by retrieving the appropriate form W-9. Failure to respond promptly to the form W-9 requests, in some situations, may delay issuance of checks to Duke University or Duke University Health System.

II. Procedure

Select the appropriate form W-9 from the options offered. Sign, date and mail the form W-9 to the requesting party.

Notes:

• The address on the form W-9 is for form 1099 (miscellaneous income) reporting only. Departments should emphasize that fact to the requesting party.
• If a department receives a B-Notice or form 1099, the department should mail the form(s) promptly to Corporate Tax, Box 104132.
• Departments should designate someone to sign their form W-9’s. The form W-9 does not require the signature of someone from Duke University Finance.
• Any request for a new TIN at Duke University or Duke University Health System, Inc. must be processed through the Office of University Counsel, Box 104124; and a copy sent to Corporate Tax, Box 104132.
• For the Medical Center the following guidelines should be used, when deciding which company to select in the options:
  • Use Duke University for education and research
  • Use Duke University Health System, Inc. for patient care

If you have any questions or need a special form W-9, contact the Corporate Tax Department at (919) 668-0840.