Office of Origin: Purchasing & Risk Management
Responsibility: Manager, Purchasing & Risk Management
Date Originally Adopted: 07-01-05
Dates Reviewed: 08-16-12, 06-29-20
Last Date Approved: 06-29-20

Lake Michigan College (the College) requires a completed Form W-9 Request for Taxpayer Identification Number & Certification to be on file in Purchasing before a vendor will be paid.

Purchases should not be made unless a Form W-9 is on file; if a purchase has already been made, payment will be withheld until the form is received.

Purchases using a pro card that total $600 or more to a single vendor in one calendar year also require a Form W-9 on file.

Vendors who are foreign nationals or foreign entities should use a Form W-8.

No Form W-9 is required for payments to employees, students, federal, or State of Michigan agencies, or for refunds or reimbursements.

Procedure

1. Request creation of a new vendor by submitting a Vendor Request Form with a completed/signed Form W-9 or Substitute Form W-9.
2. If a vendor won’t provide a complete Form W-9 or Substitute Form W-9 (including TIN/SSN), the vendor won’t be set up and no payment will be made.
3. To determine if a vendor is new or has been used before, contact Purchasing or Accounts Payable.

References: Internal Revenue Code, Section 6109