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Form W-9 Checklist

Grantee Self-Assessment and Compliance Checklist for DOLA/DOH agreements

The current Form W-9 and IRS instructions for completing the form can be found on the IRS website. This document is intended to provide supplemental support for grantees and vendors in their review of their own Form W-9 for alignment with their Department of Local Affairs (DOLA) Division of Housing (DOH) agreements. 

General Guidelines

  • At the time of application, DOH will require a W-9 dated within the last 6 months unless the entity is a government entity, in which case the W-9 may be dated within the last 12 months. Depending on how long agreement execution takes, DOH may request a further updated W-9 prior to execution of contract documents.
  • W-9s must be filled out correctly according to the Colorado Office of the State Controller (OSC)’s requirements and the IRS guidance.
    • Snippets of Form W-9 are provided below along with descriptions for some of the key OSC guidance. See the IRS Website to access the full form and IRS guidance.
  • Vendors set up in CORE with Vendor Self-Serve must separately notify their typical program-level point of contact(s) at DOLA if they directly change their organization’s information, such as name or address.
  • Information provided in other forms to DOLA, such as EFT forms, should follow the same format as the W-9 entity name, including its format, spelling, and punctuation.

Guidance for Boxes 1 through 4

Box 1: Name of entity/individual

  • Name must match the Taxpayer Identification Number (TIN) provided in Part I of the W-9 (see guidance for Single Member LLC disregarded entities under Part I).
  • Name must match the name on the tax return and the name on file with the Colorado Secretary of State (see guidance for Single Member LLC disregarded entities under Part I).
  • For disregarded entities, enter the owner, sole proprietor, or originating entity’s name on Line 1 and the disregarded entity name on Line 2.
  • Disbursements will include the name as written here. Pay attention to suffixes (such as Inc., LLC, or Corp.), capitalized letters, and punctuation, where possible.

Box 2: Business name/disregarded entity name

  • Include business, trade, or DBA name here, not on Line 1.

Box 3a: Federal tax classification of the entity/individual whose name is entered on Line 1. If the incorrect classification is selected, the state will reject the form.

  • Select the federal tax classification associated with the Taxpayer Identification Number of the entity included in Box 1. For disregarded entities, select the tax classification of the Owner entered into Line 1.
  • Nonprofits that are also a C corporation, S Corporation, or LLC: Select C-Corp, S-Corp, LLC, etc. as applicable.
    • If the LLC box is checked, also enter the tax classification of the LLC (C corporation, S corporation, Partnership) on the line to the right.
    • At no time should a W-9 have two boxes selected in 3a. Nonprofits that are a C-Corp, S-Corp, LLC, etc. do not also select “Other.”
  • Notes on the “Other” box:
    • If any entity selects the 'Other' box in 3a and does not fill out the following line, the W-9 will be rejected. Each W-9 must identify their entity type, especially when selecting the “Other” box.
    • Disregarded entities may select the “Other” box as applicable.
    • Government entities: Select “Other” and write in type of government entity
    • Nonprofit organizations that are not organized as one of the other boxes available: Select “Other” and write “Other - nonprofit 501(c)(3)”

Box 3b:

  • W-9s submitted to the State of Colorado should not have this box checked. Grantees do not have an ownership interest in the State of Colorado.

Box 4: Exemptions

  • Exempt payee code
    • Nonprofit Organizations write “501(c)3” as the Exempt payee code
    • Governments leave this box blank, as it is not applicable
  • Exemption from Foreign Account Tax Compliance Act (FATCA) reporting code
    • Not applicable for most subrecipients

Guidance for Boxes 5 through 7

Box 5: Address

  • Address must match as a valid address on file with the Colorado Secretary of State.
  • PO Boxes are allowed.
  • Multiple addresses for one entity:
    • It is acceptable for one entity (with one Taxpayer Identification Number) to have multiple addresses.
    • If an entity has multiple addresses, the entity must inform DOLA of the following when submitting the W-9:
      • Have you worked with the State of Colorado in the past?
      • If so, is this the same address as used in the past?
      • If a change, are you wanting this to update your current address on file or add this as a valid secondary address for remittance? (select one)

Box 6: City, state, and ZIP code

  • Address must match as a valid address on file with the Colorado Secretary of State

Box 7: List account number(s) here

  • N/A

Part I

Part I: Taxpayer Identification Number (TIN)

  • Typically, the TIN will match the name given in Box 1. In most cases, disregarded entities will give the TIN of the owner, not the disregarded entity.
  • However, a single-member LLC that is a disregarded entity and pays employment and certain excise taxes will need to obtain its own EIN, and must include that EIN in Part I if the disregarded entity is receiving funds from the State. Additional information can be found on the IRS Website.

Part II

Part II: Certification

  • A signature representing the entity in Box 1 is required.
  • For optimal processing and administrative timelines, DOLA requires that the signature be dated within the last 6 months at the time of application unless the entity is a government entity, in which case the W-9 may be dated within the last 12 months.