NYC Comptroller’s Office Vendor Forms W-9 and W-8

The Comptroller’s Office, Bureau of Accountancy (Division of Vendor Support) is responsible, through the collection of W-8s and Substitute Form W-9s, for validation of new City vendors and maintenance of vendor/customer information in the central database that is part of the City’s Financial Management System (FMS).

The Comptroller’s Office is now accepting electronically signed W-9s submitted through The City of New York Payee Information Portal, commonly referred to as PIP. All vendors who desire to do business with the City and want to be eligible to receive notices of solicitation should create an account in PIP in order to take full advantage of this new feature and to expedite the approval process. Please visit the Payee Information Portal for more detail. Please see the notification at the bottom of this page regarding upcoming changes regarding notices of solicitations.

Please note: Foreign vendors should not be referred to PIP. PIP is unable to capture necessary tax reporting information for foreign vendors.  City agencies requiring validation of a foreign vendor must forward their request to 1042vendor@comptroller.nyc.gov with an Adobe.pdf copy of the vendor’s W-8 form and the Foreign Vendor Questionnaire.

To enroll in The City’s Vendor Payment Direct Deposit Program, please download and complete the EFT Enrollment form.

The following Substitute Form W-9s have been modified to meet the informational needs of FMS and should be used in accordance with agency request.

United States-Based Vendors/Customers

Foreign-Based Vendors/Customers

  • Foreign Vendor Questionnaire

    For use by foreign vendors/customers and City agencies prior to approval in the City’s Financial Management System. A Foreign Vendor Questionnaire must be submitted with one of the IRS W-8 forms listed below.

  • IRS Form W8-BEN and Instructions

    For use by foreign vendors/customers who are Individuals to establish that they are not United States-based persons and claim the vendor/customer is the beneficial owner of the income for which the W-8BEN is being provided.

  • IRS Form W8-BEN-E and Instructions

    For use by foreign vendors/customers who are Entities to establish that they are not United States-based persons and claim the vendor/customer is the beneficial owner of the income for which the W-8BEN is being provided.

  • IRS Form W-8ECI and Instructions

    For use by foreign vendors/customers to claim exemption from foreign withholding in cases where the vendor/customer has Effectively Connected Income that is being treated as business profits under a tax treaty.

  • IRS Form W-8EXP and Instructions

    For use by foreign vendors/customers to establish their entity as a foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, or government of a United States possession.

  • IRS Form W-8IMY and Instructions

    For use by foreign vendors/customers when receiving a payment on behalf of another entity or to establish themselves as a flow-through entity.

Please Note

If a foreign entity is unsure of which IRS Form W-8 to submit to the City, contact should be made to the International Services hotline at the Internal Revenue Service: (267) 941-1000.

Please note that starting on July 1, 2016, email will be the default means of communication for notices of solicitations for City agencies’ Invitation for Bids (IFBs) and Requests for Proposals (RFPs), in addition to their notices of availability to agency-specific and Citywide bidders lists. Notifications by paper mail, fax, hand delivery, or otherwise will only be available upon request to the agency that you plan on doing business with. Going forward, City agencies will be using the emails that have been provided either by vendors in the Payee Information Portal (PIP) or submitted as part of any VENDEX documentation for any future solicitations or notifications.

To ensure that the City has your up-to-date email, it is advised that you either create a PIP account, update your existing account, or confirm your email before July 1, 2016. Please provide or update your “Ordering Email Address” as this will be the email the City will use for notification and solicitation purposes.

If you have any difficulty enlisting in PIP, please contact the Vendor Enrollment Center (VEC) at vecreturns@cityhall.nyc.gov or by phone at (212) 857-1680. If you have any technical issues with your PIP account, please contact the PIP help desk at: pip@fisa.nyc.gov.