The three emails that make up the solicitation schedule, with the line-1 guidance that prevents most mismatches. Read it below, copy the text, print it, or download the .docx for your letterhead.
Template from tincompliance.com. Three emails that make up the solicitation schedule in Treas. Reg. 301.6724-1: the initial request at onboarding, a 30-day reminder, and the annual solicitation due by December 31 (January 31 for accounts opened in December). Log the date and method of each one you send.
Subject: Form W-9 needed before we can pay you — [Company]
Hello [payee name],
Welcome aboard. Before [Company] can issue your first payment, federal tax rules require us to have a signed Form W-9 on file with your legal name and taxpayer identification number. We use it to report payments to the IRS at year end; it is not shared with anyone else.
Please complete and sign the form at [secure link], or return the attached PDF, by [date]. It takes about two minutes. Two things that prevent most problems:
If we do not receive a W-9, we are required to withhold 24% of each payment for federal tax until we do. Questions: [contact].
Thank you,
[Name], [Title], [Company]
Subject: Reminder: Form W-9 still needed — [Company]
Hello [payee name],
On [date] we asked for a signed Form W-9 so that we can pay you and report the payments correctly to the IRS. We have not received it yet.
Please complete it at [secure link] by [date]. Until it arrives, we are required to withhold 24% of any payment we make to you as federal backup withholding, and the withheld amounts can only be recovered when you file your tax return. A W-9 on file avoids that entirely.
If you already sent it, reply to this message and we will confirm receipt. Questions: [contact].
Thank you,
[Name], [Title], [Company]
Subject: Action required: taxpayer identification number for [year] tax reporting — [Company]
Hello [payee name],
Our records show we do not have a taxpayer identification number on file for you. We are required to report [year] payments to the IRS in January and to request your number again before then.
Please complete a Form W-9 at [secure link] by December 31. If we do not have it, the information return we file will show a missing TIN, the IRS may assess a penalty, and backup withholding of 24% will continue to apply to your payments.
If your circumstances have changed (for example, you now operate through an entity with its own EIN), the W-9 should reflect the current name and number. Questions: [contact].
Thank you,
[Name], [Title], [Company]
Record: date sent, method, recipient address, and any bounce or reply. This email, dated, is the evidence of the annual solicitation.
A general-purpose starting point, not legal advice. Your facts, and your counsel, control what you send.