New Hampshire Code of Administrative Rules
Lot - Lottery Commission
Chapter Lot 600 - RULES FOR PRIZE CLAIMS
Part Lot 602 - PRIZE CLAIMS
Section Lot 602.03 - Taxpayer Identification Number Verification

Universal Citation: NH Admin Rules Lot 602.03

Current through Register No. 12, March 21, 2024

(a) When required to do so in accordance with Lot 602.01 above, the claimant shall furnish positive proof of their taxpayer identification number as reported on the claim form, to comply with the following:

(1) IRC 3402(q)(1) requires the reporting and withholding, if appropriate, on any winnings reported; and

(2) Per IRC 3406(a), if security taxpayer identification number is not furnished per proper reporting on withholding, a back-up withholding shall be withheld.

(b) Acceptable forms of positive proof shall include, but not be limited to:

(1) Original signed social security card issued by Social Security Administration;

(2) Valid driver's license in which the claimant's social security number is printed;

(3) Original paycheck stub issued within the past 30 days, on which the claimant's complete social security number, or other valid taxpayer identification number is printed;

(4) A current health insurance card issued in the claimants name and upon which the claimant's social security number, or other valid taxpayer identification number printed; or

(5) Any other original document that contains a printed taxpayer identification number, such as a social security number, and that the commission determines to be valid and genuine.

(c) If the claimant provides original documentation, other than what is stated above, with their taxpayer identification number, such as a social security number printed, the commission shall accept the documentation if it is determined to be a genuine document and is valid. If the validity is questionable or cannot be determined, the commission shall then request an acceptable form as stated above in Lot 602.03(b).

(d) If the claimant fails to provide positive proof of the claimant's taxpayer identification number, such as a social security number, the claimant shall complete and sign, the "W-9 Form, Request for Taxpayer Identification Number and Certification."

Disclaimer: These regulations may not be the most recent version. New Hampshire may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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