GOVERNMENT AGENTS

The W9 is the basis for a payer (in this case TRICARE) to report to the IRS earnings over the course of the calendar year. When a business or medical practice enters the TRICARE network for their region, a W9 is an essential part of the credentialing process. For both the North and South regions, the information on the W9 is entered into provider systems and used to direct tax related correspondence to the business or practice (Annual 1099 or B Notice solicitations).

Subsequent submissions of a W9 are required on a limited basis, for example:

• When the legal name, as recorded with the IRS (or with the SSA for a sole proprietorship), is changed. (This does not include a DBA change.)
• If there is a change in practice status of "exempt from back-up withholding"
• If the mailing address for tax-related correspondence changes.
• In response to a FIRST B-Notice Solicitation. (A second notice must be responded to with a 147C letter issued by the IRS. Please see FAQ page for more details.)

It is NOT necessary to submit a W9 for:

• The addition / removal of a physician to a practice/facility/institution, when claims will continue to be paid under the practice/facility/institution Tax Identification Number (TIN).
• Changes only to billing/pay to address.
• Changes to a DBA name.
• Multiple facilities under the same business TIN