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W-9 Review Procedures Frequently Asked Questions

1. Why is a W-9 form required?

A W-9 form is required by the Illinois Office of the Comptroller (IOC) for any party seeking payment from the State of Illinois. Because the Underground Storage Tank (UST) Fund is a State of Illinois fund, payment received from the UST Fund is reportable, and the IOC will issue a 1099 form for the payment amount.

2. What is the Illinois EPA's role in reviewing the W-9?

The Illinois EPA is basically the middle man in the payment process between the UST owner or operator and the IOC. It is the Illinois EPA's responsibility to provide the IOC with a correct copy of the W-9 form for any entity that will receive payment from the UST Fund, which is issued by IOC.

3. How do I find out why my W-9 form was returned?

The Illinois EPA will contact the UST owner or operator directly or through the UST owner's or operator's environmental consultant by telephone in an attempt to resolve the problem. If several attempts to obtain a corrected W-9 form prove unsuccessful, the Illinois EPA may issue a letter to the UST owner or operator concerning the rejected W-9.

4. Why doesn't the Illinois EPA just tell me the reason why the W-9 form was rejected?

The Illinois EPA will relay the information that the IOC indicated was wrong with the W-9 form. However, in order to prevent fraud, the IOC will not provide specific information as to why a W-9 form was rejected.

5. In order to receive payment from the UST Fund, must the name on the W-9 match the name on the eligibility and deductible determination made by the Office of the State Fire Marshal (OSFM)?

Yes. The eligibility and deductible determination is issued by the OSFM to the UST owner or operator as registered with the OSFM, and payment from the UST Fund is only allowed to the UST owner or operator. Therefore, the names must match.

6. Is the any reference material on the internet that will help me complete the W-9 form?

The following links at the IOC's Web site should be consulted:

7. Where can I get more information?

More information may also be obtained by contacting the fiscal project manager on call for the Leaking Underground Storage Tank Section at 217-524-3300.

This document is for general information only and is not intended to replace, interpret, or modify laws, rules, or regulations.