General Assistance Handbook 90-01.841 :.
Substitute IRS Form W-9 Processing in the General Assistance (GA) Program
Effective Date: October 1, 2009 – Intake
November 1, 2009 - District
Revised Date: 8/15/11
2nd Revision Date: 5/18/2012
Published By: E113
Revised By: E118
In conjunction with the implementation of the Housing Assistance Vendor Program (HAVP), this handbook has been written to provide instructions for processing Substitute IRS Form W-9s in the General Assistance (GA) program. It also provides instructions for requesting Substitute IRS Form W-9s and entering a Taxpayer Identification Number (TIN) in CalWIN. A TIN will be identified as a Tax ID in this handbook.
Vendor payments made directly to landlords or other housing providers are subject to Internal Revenue Service (IRS) reporting. To accurately report vendor payments to the IRS, the County may request a completed Substitute IRS Form W-9. This form captures the information needed for the County to provide accurate IRS 1099 forms to vendor payees and to report their income to the IRS.
GA applicants are provided with a HAVP packet at intake to establish a vendor payment for their rent. HAVP packets will also be provided when a recipient reports a change of address.
A Substitute IRS Form W-9 may be requested from the housing provider to document their TIN (this is optional). The TIN will be either an individual’s Social Security Number (SSN) or a number used to identify a business entity.
Housing Providers currently listed in CalWIN may be selected if a valid Tax ID is already listed, and a vendor payment may be authorized without obtaining a new Substitute IRS Form W-9.
When the housing provider is not a currently listed vendor but a valid Tax ID has been provided, the ET will complete Form 10-15, “Provider/Session Request”, to have the provider entered into CalWIN.
Substitute IRS Form W-9s are not imaged. The original signed and complete document must be forwarded to the Auditor’s office.
GA intake cases:
- The HAVP packet containing a Substitute IRS Form W-9, a Housing Assistance Vendor Agreement, Form 90-9, and notifications to both the applicant/recipient and to the housing provider are included in all application packets.
- ETs must inform all applicants of the requirements regarding HAVP and the Substitute IRS Form W-9 during the intake interview.
- Obtain the housing provider’s name as soon as possible- don’t wait for HAVP packet documents to be returned. Clear CalWIN to determine if the provider is already a listed vendor with a valid Tax ID. See below- CalWIN Program/Provider Maintenance function.
- The Housing Allowance may not be authorized until a vendor payment can be established. A Housing Assistance Vendor Agreement, Form 90-9 is used to obtain the vendor's information.
GA District cases:
- If the recipient was not previously verbally advised of HAVP and the Substitute IRS Form W-9 requirements, a face-to-face contact is required to inform the recipient of this information.
- If the recipient is not in the office, the ET must attempt to schedule an appointment for the face-to-face contact.
- If the ET is unable to contact the recipient, Case Comments must be entered documenting the attempts.
- The recipient must be informed at the next face-to-face contact of HAVP and the Substitute IRS Form W-9 requirements.
- The HAVP packet may be mailed or given to the recipient when an address change is reported. The HAVP packet contents are detailed in Intake point #1.
Remove any existing vendor payment and budget In Kind Housing for the future month.
- If the recipient provides either only a Form 90-9 or a Substitute IRS Form W-9, mail the recipient a needs letter and duplicate of the missing form.
The Housing Allowance may not be re-authorized until a new vendor payment can be established.
Clearing CalWIN in the Program/Provider Maintenance function:
When the housing provider is listed as a vendor in CalWIN:
- Expand Employment Services and select Search for Provider.
- Select either Business Name or Individual Details radio button and enter the name. If the Tax ID is known, select Tax ID/SSN radio button and enter the Tax ID. Select Search.
- The Search Results field will display the results. Select the correct record and click on Detail button.
- The provider information is displayed on the Maintain Provider Detail screen, Provider tab.
When the housing provider is not a listed in CalWIN, or a correction to the CalWIN entry is necessary:
- Verify that both a valid Tax ID is entered in CalWIN and the Substitute IRS Form W-9 has been marked as received. (Note the circled information on Provider tab screenshot above).
A valid business identification number (listed in the Tax ID field) will have either two numbers followed by a dash and then seven numbers (i.e., 99- 9999999), or nine numbers without the dash. A Tax ID can also be the provider's SSN.
- Vendors with a valid TIN and the W-9 box checked “YES” can be selected for vendor payment.
- When the provider is not listed, a complete Substitute IRS Form W-9 is needed to document the provider’s Tax ID in CalWIN and with the Auditor’s.
To request a Substitute IRS Form W-9 from CalWIN:
In the CalWIN Intake and Case Maintenance function, choose the Print a Form/Other Correspondence Manually, click Open.
A Substitute IRS Form W-9 will print. It is not necessary to make copies for WebFiles because the letter can be viewed and printed from CalWIN.
Mail the Substitute IRS Form W-9 to the applicant or recipeint, with a self-addressed return envelope.
- In the Search Correspondence window, Correspondence Type field, select Forms from the drop-down menu.
- Click the Find button. The Select Correspondence screen appears.
- In the Correspondence # field, enter “W-9”, OR in the
Correspondence Name field, enter “IRS”.
- Press Search button.
- Highlight the correct form and press Select.
- Select the Extract Data button. The Enter Correspondence Variables screen will appear.
- Enter the manual variables:
In the Man_provider’s name field: Enter the landlord name
- In the Man_provider street address and Man_provider city, state, zip code fields: Enter the landlord address.
- In the Provider id field: Enter provider number (if the provider is already in the CalWIN system), followed by the current worker number of record.
- Save and close window. The Print a Form/Other Correspondence Manually appears:
- Enter case information and select Print Mode of “Immediate” from the drop down menu. Click the PRINT button.
When the Tax ID is verified on a completed Substitute IRS Form W-9, the information must be entered in the CalWIN Provider Table. To do this, the following steps must be completed:
- ET completes a Form 10-15 with the necessary information and attaches the original Substitute IRS Form W-9. Both documents are sent to the EBD W-9 Specialist Clerk, H. McGlown, E107, QIC code 50306.
The 10-15 will be returned to the ET when the entries are completed and the CalWIN provider number will be listed for all new providers.
The W-9 Specialist Clerk will send all GA housing provider Substitute IRS Form W-9s to the Auditor’s Office.
- If the provider entry is needed immediately, Form 10-15 and Substitute IRS Form W-9 may be faxed directly to E107. The fax number is 259-3880.
The W-9 Specialist Clerk will send an email response to the ET with the provider information.
The original Substitute IRS Form W-9 must still be forwarded to E107 to send to the Auditor’s Office.
General Assistance Regulations: 9-1-8.41