W-9 date checker for Letter 6112

Paste your payees with the date on each W-9 and the date of the first payment, and see which ones the IRS's backup withholding unit would treat as cleared, exposed, or rejectable under the test in its own manual.

Basis IRM 4.19.26.10.7.2 and 10.7.2.1 (Oct. 24, 2022); Treas. Reg. 31.3406(h)-3(e)Privacy runs in your browser; nothing you enter is sent or stored

One payee per line: payee, W-9 date, first payment date, signed (y/n), TIN on form (y/n)

Commas or tabs. Dates as YYYY-MM-DD or MM/DD/YYYY. Leave the W-9 date blank if you have no W-9 for the payee.

The test the checker applies

From IRM 4.19.26.10.7.2 and 10.7.2.1, the rules the Campus Backup Withholding unit uses when a payer responds to Letter 6112 with W-9s:

"If the Form W-9 is dated on or before the payment is made, then the Payer is not subject to backup withholding for that Payee, even if the payee TIN is incorrect." Cleared.
A W-9 dated after the payment shows the TIN was not on file when the payment was made. The payments before that date remain exposed at 24%; payments on or after it are covered. Exposed.
A W-9 that is unsigned by the payee, or has no TIN on it, is "incomplete" and is rejected with scripted language in Letter 3064-C. Rejectable.
No W-9 and no other dated record of the TIN: the liability is the payments times 24% unless a Form 4669 shows the payee paid the tax. Exposed.

The IRM does not require a W-9 specifically; any dated record showing the TIN was on hand before payment can be used, with a signed statement (IRM 4.19.26.10.7.2). A W-9 whose TIN later turns out to be wrong is a CP2100 matter, not a backup-withholding liability under this program. One exception: if the 1099 for the payee carried the second-B-Notice indicator, a W-9 cannot clear it (IRM 4.19.26.10.7.2).