Self-Study Course Details
Course Description

IRS Forms W-8 and W-9 requires organizations like yours to collect very specific information about your payees. Besides regulating withholding, payers must make sure that the forms are current, complete and accurate. How can you ensure a proper form that will not subject your company to penalties, interest or tax?

In this course, industry expert and corporate tax attorney Steven D. Mercatante Esq. takes a look some of the more common problems experienced by CPA’s, accounts payable, and tax departments related documenting and validating payee information using the IRS Forms W-8 and W-9. He not only identifies the issues, but offers solutions and best-practices for addressing them.

Learning Objectives:

  • Learn what's new for Form W-9/W-8 due diligence rules
  • Discover the latest strategies for validating IRS Forms W-9, W-8, and 8233
  • Learn how to develop best practices strategies for backup withholding (including rules and determining your deposit schedule)
  • Identify Form W-9 do’s and don’ts: including tips on validating Form W-9's when multiple names are provided, handling undocumented payees, service payments that require the reporting of a related good, and validating exempt organization payees
  • Discover proven techniques for handling payee treaty benefit requests on Forms W-8 and the steps to validate foreign TIN's
  • Learn when to use each form W-8: Scenarios to consider
  • Receive best practices for validating payees from U.S. possessions
  • Discover key data points to capture from Forms W-8/W-9 and ensure compliance with IRS reasonable cause regulations
  • Spot Form W-8 & W-9 red flags before it's too late
  • Learn how to document & validate sole proprietors, single member LLC’s, partnerships, LLC’s owned by other entities, S-Corps, and more Create processes for dealing with recent IRS changes to the Form W-9
Learning Objectives
  • Please see the 'Course Description' for the learning objectives.
  • None
Advanced Preparation


Author Details
  • Steven Mercatante
    Steven Mercatante

    Steven Mercatante is the principal and founder of TIR Consulting, LLC. He is a nationally recognized leader in tax reporting education and consulting on specialized compliance issues. He has conducted on-site consultation for corporate clients from across the world and led countless seminars and webinars for Aurora Training Advantage, IAPP, Balance Consulting, The Accounts Payable Network, Accounts Payable Now and Tomorrow, Progressive Business Conferences, The Center For Competitive Management, and more.

NASBA Sponsor
  • National Registry of CPE Sponsors for the QAS self-study delivery method
    Encoursa 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 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:
IRS Approved
  • National Registry of CPE Sponsors for the QAS self-study delivery method
    Encoursa LLC is an IRS-approved continuing education provider. Provider #: KKRBE


  • Webinars: CPE certificates will be accessible through your dashboard 1 hour after a webinar concludes.

    Self-Study: CPE certificates will be accessible through your dashboard immediately after passing the qualified assessment.

    For specific instructions on accessing your CPE, please see our FAQ section on our support page.

  • Multiple Attendees on Webinars: Each attendee should register separately for the webinar. If more than 1 attendee participated from the same device, please contact us after the event to let us know. For group signups for paid events, please contact us.

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