Form W-9 Compliance (CPE Course)

CPE Credit: 1 hour

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $15


Course Description
Any accounting department must collect and validate the Form W-9 from entities that it has paid. In the Form W-9 Compliance course, we explore the requirements for this form, how to validate the information stated on it, when to initiate backup withholdings, how to deal with “B” Notices, and how best practices can be used to increase the efficiency of these activities.


Author: Steven Bragg

Course Number: TX1041

IRS Program Number: 72821-T-00055-23-S

Learning Objectives

  • Identify the field entry requirements for a Form W-9.

  • Specify the types of taxpayer identification numbers that can be included in a Form W-9.

  • State which types of entities should receive a Form 1099 from the payer.

  • Identify how to spot whether a payee is a foreign entity.

  • Specify the requirements for the development of a substitute Form W-9.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Taxes

Prerequisites: None

Advance Preparation: None

Latest Review Date: January 2024

Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.


AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

The NASBA sponsor identification number for Accountingtools, Inc. is 115881.


AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.