Virginia State W 9 at a glance
What it is: The Commonwealth of Virginia Substitute W-9 Form is a Request for Taxpayer Identification Number and Certification.
Who signs: For a joint account, only the person whose TIN is shown in Part I should sign (when required).
A filled-in Virginia State W 9 example: a sole proprietor fills in the form

How to fill out Virginia State W 9, box by box
Taxpayer Identification Number, Unique Entity Identifier, Legal Name and Business Name

Select the appropriate Taxpayer Identification Number (EIN or SSN) type and enter your 9 digit ID number. The EIN or SSN provided must match the name given on the “Legal Name” line to avoid backup withholding. If you do not have a Tax ID number, please reference "Specific Instructions - Section 1." If the account is in more than one name, provide the name of the individual who is recognized with the IRS as the responsible party.
If you are an individual, check the "Social Security Number (SSN)" box and enter the SSN.
If you are a Grantor or Revocable Trust, check the "Social Security Number (SSN)" box and enter the SSN of the Grantor.
If you are a Resident Alien, check the "Social Security Number (SSN)" box and enter your SSN or your ITIN (IRS Individual Taxpayer Identification Number).
If you are a Single-Member LLC that is disregarded as an entity, check the "Social Security Number (SSN)" box and enter the member's SSN.
If you do not have a TIN, apply for one immediately. If you do not have a TIN, write “Applied For” in the space for the TIN, sign and date the form, and give it to the requester.
Vendors are requested to enter their Unique Entity Identifier Number (UEI), if applicable.
If you are an individual, you must generally enter the name shown on your social security card. Do not enter a Disregarded Entity Name on the “Legal Name” line.
Sole proprietor: Enter your individual name as shown on your social security card on the “Legal Name” line. You may enter your business, trade, or “doing business as (DBA)” name on the “Business Name” line.
Partnership: Enter the entity's name on the "Legal Name" line.
Trust or Estate: Enter the name of the legal entity on the "Legal Name" line.
Corporation or S-Corporation: Enter the entity's name on the "Legal Name" line and any trade or "doing business as (DBA)" name on the "Business Name" line.
Limited liability company (LLC): An LLC with at least two members is classified as a partnership for federal income tax purposes unless it files Form 8832 and affirmatively elects to be treated as a corporation. Enter the name of the partnership or corporation.
If you are a single-member LLC (including a foreign LLC with a domestic owner) that is disregarded as an entity separate from its owner, enter the owner's name on the “Legal Name” line. Caution: A disregarded domestic entity that has a foreign owner must use the appropriate Form W-8.
Business Name: Business, Disregarded Entity, trade, or DBA ("doing business as") name.
Entity Type, Entity Classification and Exemptions

Entity Type: Select the appropriate entity type.
If you are exempt from backup withholding and/or FATCA reporting, enter in the Exemptions box, any code(s) that may apply to you.
Generally, individuals (including sole proprietors) are not exempt from backup withholding.
S corporations must not enter an exempt payee code because they are exempt only for sales of noncovered securities acquired prior to 2012.
If you are exempt from backup withholding, you should still complete this form to avoid possible erroneous backup withholding.
The codes for exemption from FATCA reporting apply to persons submitting this form for accounts maintained outside of the United States by certain foreign financial institutions. If you are only submitting this form for an account you hold in the United States, you may leave this field blank.
Contact Information

Enter your contact information. Enter your Legal Address. Enter your Business Phone Number. Enter your Email Address.
Enter your Remittance Address. A Remittance Address is the location in which you or your entity receives business payments.
Enter your Mobile Phone Number, if applicable. Enter your Fax Number, if applicable.
Section 2 - Certification

Under penalties of perjury, I certify that: 1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me), and 2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or c) the IRS has notified me that I am no longer subject to backup withholding, and 3. I am a U.S. citizen or other U.S. person (defined later in general instructions), and 4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct.
To establish to the paying agent that your TIN is correct, you are not subject to backup withholding, or you are a U.S. person, or resident alien, sign the certification on Form W-9.
You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN.
Under Section 2 - Certification, fill in the Printed Name, the Authorized U.S. Signature and the Date.
More rules for Virginia State W 9
If you are a nonresident alien or a foreign entity, give the requester the appropriate completed Form W-8 or Form 8233.
You must furnish a new Form W-9 if the name or TIN changes for the account, for example, if the grantor of a grantor trust dies.
Common questions about Virginia State W 9
Is there a deadline?
For interest and dividend payments, and certain payments made with respect to readily tradable instruments, generally you will have 60 days to get a TIN and give it to the requester before you are subject to backup withholding on payments. The 60-day rule does not apply to other types of payments. You will be subject to backup withholding on all such payments until you provide your TIN to the requester.
Is there a penalty?
Failure to furnish TIN: If you fail to furnish your correct TIN to a requester, you are subject to a penalty of $50 for each such failure unless your failure is due to reasonable cause and not to willful neglect (checked October 30, 2026). Civil penalty for false information with respect to withholding: If you make a false statement with no reasonable basis that results in no backup withholding, you are subject to a $500 penalty (checked October 30, 2026). Criminal penalty for falsifying information: Willfully falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment.
Sources
[1] Commonwealth of Virginia Substitute W-9 Form (Revised March 2022), Virginia Department of Accounts (the Official source link on this page).
