How to Complete and Submit the NC Substitute W-9 Form

The NC Substitute W-9 form is North Carolina’s own version of the federal IRS Form W-9, and state agencies will not accept the standard IRS version in its place.¹ Anyone expecting payment from a North Carolina state agency completes it so the state has a verified name, address, tax classification, and taxpayer identification number on file before releasing funds.² Download the current PDF free from the Office of the State Controller at ncosc.gov, or use the copy the paying agency sends you. Check that the header reads “NC Office of the State Controller” before you start filling it in.

When You Need to Submit One

The state cannot pay you through its financial systems without a valid Substitute W-9 on file. NC eProcurement treats the completed form as a condition of eligibility to receive payment from any state agency.³ You need to submit a new form when you are:

Providing goods or services to a state agency for the first time.
Changing your legal name or restructuring your business, such as converting from a sole proprietorship to an LLC.
Receiving a prize, settlement, or other non-employee payment from a state entity.

If your name, TIN, or business structure has changed since your last submission, send an updated form. The state cannot process payments to a vendor whose records do not match IRS data.⁴

Filling Out the Form

Have your taxpayer identification number, exact legal name, and business details in front of you before you begin. A mistake in any of the key fields sends the form back and delays payment.

Taxpayer Identification Number

Enter your nine-digit TIN and mark which type it is. The form accepts three:¹ a Social Security Number (SSN) for individuals, including sole proprietors; an Employer Identification Number (EIN) for businesses, partnerships, trusts, and estates; or an Individual Taxpayer Identification Number (ITIN) for individuals who need a U.S. taxpayer number but are not eligible for an SSN.

If you fail to provide a valid TIN, the state may withhold 24 percent of your payment as backup withholding.¹ That federal rate applies in 2026.⁵

Legal Name and Business Name

Field 4 is the legal name. Enter it exactly as it appears on your IRS registration or Social Security card. If you operate under a trade name or DBA that differs from your legal name, put that in Field 5, the Business Name/DBA/Disregarded Entity field.⁷

Entity Type and Entity Classification

The form splits your business classification into two different fields, and this is where filers most often get confused. Field 12, Entity Type, asks what kind of organization you are. Options are:6North Carolina General Assembly. Guide to Filling Out a NC Substitute W-9 Form

Individual / Sole Proprietor / Single-member LLC
C Corporation
S Corporation
Partnership
Trust / Estate
Limited Liability Company, with the tax classification written in: C for C corporation, S for S corporation, or P for partnership
Other, with a write-in line

Field 13, Entity Classification, is a different question. It asks what service or organizational category applies to you, with options including Medical Services, Legal/Attorney Services, NC Local Government, Federal Government, NC State Agency, Other Government, and Other. If none of these fit, mark “Other” and write in a short description.

Address

Enter the physical address where your business is registered, plus city, state, and ZIP code. If your mailing address is different, provide that too. Payment documents and year-end tax forms go to these addresses.

Certification and Signature

The bottom of the form is a sworn certification. By signing, you attest under penalty of perjury that:¹

The TIN you entered is correct, or you are waiting for one to be issued.
You are not subject to backup withholding, meaning the IRS has not notified you that you must currently have taxes withheld for unreported interest or dividends.⁸
You are a U.S. citizen or other U.S. person.
Any FATCA exemption code you entered is correct.

If the IRS has told you that you are subject to backup withholding, cross out statement two before signing. Signing without that correction creates a false certification.

Most individuals and domestic businesses leave the FATCA code blank. That field applies to certain accounts held outside the United States, so if all of your accounts are U.S.-based it does not apply to you.⁹

Sign and date the form on the day you actually sign it, not an earlier date, so the state can treat the information as current.

Submitting the Form

Return the signed form to the state agency that will be paying you.¹ Don’t send it directly to the Office of the State Controller; the agency forwards it. Most agencies accept the form by mail or fax. If your vendor account is on hold awaiting a W-9 that was interfaced from eProcurement, you can also email the completed form to the OSC Contact Center.

Separately, vendors who plan to compete for state contracts, or to participate in the Historically Underutilized Business (HUB) or NC Small Business Enterprise programs, should register through the North Carolina electronic Vendor Portal at evp.nc.gov.¹⁰ That registration doesn’t replace the Substitute W-9.

What Happens After You Submit

The Office of the State Controller runs your legal name and TIN through IRS records to confirm they match. You are not added to the North Carolina Accounting System, and no payments are issued, until that match succeeds.⁴

If the name and TIN don’t match, the Office of the State Controller rejects the form and tells the agency, which then asks you for a corrected version.⁴ Common causes of rejection are a misspelled legal name, a TIN that belongs to a different entity, and picking the wrong entity type. Check that your legal name matches your IRS or Social Security records letter for letter.

Penalties for False Information

The certification is not a formality. Willfully making a false statement on the form is a federal felony, carrying a fine of up to $100,000 (or $500,000 for a corporation) and up to three years in prison.¹¹ A separate civil penalty of $500 per false statement applies when the false information is given specifically to reduce backup withholding.¹²

2026 Reporting Threshold Change

For payments made on or after January 1, 2026, the federal reporting threshold for Form 1099-NEC rose from $600 to $2,000. The state now has to file an information return with the IRS only when it pays a non-employee $2,000 or more in a tax year, and the threshold will be adjusted for inflation starting in 2027.¹³ The higher threshold does not change the W-9 rule. The state still needs a Substitute W-9 on file before it can pay you, no matter the amount.

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North Carolina Office of the State Controller. NC Office of the State Controller Substitute W-9 Form
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North Carolina Office of the State Controller. Substitute W-9 Form
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NC eProcurement. Vendor Tips
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North Carolina Office of the State Controller. 1200.02 – Tax Compliance Policy
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Internal Revenue Service. Publication 15 (2026), (Circular E), Employer’s Tax Guide
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North Carolina Office of the State Controller. NC Office of the State Controller Substitute W-9 Form

Entity Type and Entity Classification
The form splits your business classification into two different fields, and this is where filers most often get confused. Field 12, Entity Type, asks what kind of organization you are. Options are:6North Carolina General Assembly. Guide to Filling Out a NC Substitute W-9 Form
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Internal Revenue Service. Topic No. 307, Backup Withholding
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Internal Revenue Service. Form W-9 (Rev. March 2024)
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North Carolina electronic Vendor Portal. Welcome to the North Carolina electronic Vendor Portal
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Office of the Law Revision Counsel. 26 USC 7206 – Fraud and False Statements
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Office of the Law Revision Counsel. 26 USC 6682 – False Information With Respect to Withholding
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Internal Revenue Service. Publication 1099 (2026), General Instructions for Certain Information Returns