Section Lot 602.03 - Taxpayer Identification Number Verification(a) When required to do so in accordance with Lot 602.01 above, the claimant shall furnish positive proof of their taxpayer identification number as reported on the claim form, to comply with the following: (1) IRC 3402(q)(1) requires the reporting and withholding, if appropriate, on any winnings reported; and(2) Per IRC 3406(a), if security taxpayer identification number is not furnished per proper reporting on withholding, a back-up withholding shall be withheld.(b) Acceptable forms of positive proof shall include, but not be limited to: (1) Original signed social security card issued by Social Security Administration;(2) Valid driver's license in which the claimant's social security number is printed;(3) Original paycheck stub issued within the past 30 days, on which the claimant's complete social security number, or other valid taxpayer identification number is printed;(4) A current health insurance card issued in the claimants name and upon which the claimant's social security number, or other valid taxpayer identification number printed; or(5) Any other original document that contains a printed taxpayer identification number, such as a social security number, and that the commission determines to be valid and genuine.(c) If the claimant provides original documentation, other than what is stated above, with their taxpayer identification number, such as a social security number printed, the commission shall accept the documentation if it is determined to be a genuine document and is valid. If the validity is questionable or cannot be determined, the commission shall then request an acceptable form as stated above in Lot 602.03(b).(d) If the claimant fails to provide positive proof of the claimant's taxpayer identification number, such as a social security number, the claimant shall complete and sign, the "W-9 Form, Request for Taxpayer Identification Number and Certification."N.H. Admin. Code § Lot 602.03
Derived from Volume XXXIX Number 16, Filed April 18, 2019, Proposed by #12746, Effective 3/23/2019, Expires 3/23/2029.