Enter the date a payee account was opened (or the first payment was made) and get the dates by which the first and second annual W-9 solicitations must be made for a missing TIN, per Treas. Reg. 301.6724-1.

Basis Treas. Reg. 301.6724-1(e): initial solicitation at account opening; first annual solicitation by December 31 of that year (January 31 of the next year if opened in December); second annual solicitation by December 31 of the following yearPrivacy runs in your browser; nothing you enter is sent or stored

Account opened / first payment

W-9 with TIN received? (optional)

Enter the account-open date.

What the dates mean

These are the deadlines that decide whether a missing-TIN penalty can be waived. If the TIN is still missing on each date and you did not solicit by then, the "responsible manner" test in the regulation fails for that payee and the penalty stands. If you did, the payee's failure to respond is an event beyond your control and the penalty is waivable. A solicitation is any documented request for the TIN: a W-9 by mail or email, a portal request, or a logged phone call.

Backup withholding is separate from these dates and applies from the first reportable payment while the TIN is missing. See the solicitation guide and the email templates.