MID-AM RACING SERIES TAX FORMS

Technical Director:  Ron Blood (262)903-0132

Series Director:  Tim Scrogham (224)425-2605

Please note:

In order to be eligible for a payout, you must fill out our tax form.  This is not a submission form.  This will need to be printed and filled out.

Why is that?

A payee who receives a proper request from a business (including sole proprietors) to fill out a W-9 is required to fill out the form and return it to the business. The requirement is contained in section 6109 of the Internal Revenue Code and accompanying Treasury Regulations.  See I.R.C. § 6109(a)(2), (3); see also Treas. Reg. § 301.6109-1(b)(1) (“A U.S. person whose number must be included on a document filed by another person must give the taxpayer identifying number so required to the other person on request.”).  Indeed, the general instructions on page one of the current Form W-9 indicate that it is mandatory to provide a taxpayer identification number to a business that properly requests it: