Another unadvertised special. The IRS has posted a revised Form W-9 (Rev. January 2002) and Instructions for the Requester of Form W-9 to its website. Both show the reductions in the backup withholding rates, and the 4 page Instructions has a section on "Electronic Submission of Forms W-9".

Form W-9 (Rev. January 2002) Request for Taxpayer Identification Number and Certification: http://www.irs.ustreas.gov/pub/irs-pdf/fw9.pdf

Instructions for the Requester of Form W-9 (Rev. January 2002): http://www.irs.ustreas.gov/pub/irs-pdf/iw9.pdf

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Opinions expressed are mine and not those of my employer.

Thank you.