Tin certification checking account submit manually or signature not required

I seem to recall some type of requirement that there be a separate signature line on the signature card for TIN certification. Is this true and if so, is it an IRS reg? I've been searching and can't find anything on this.

Yes, it's a general IRS prohibition that the signature providing the TIN related certifications cannot be used for a second purpose; e.g. agreeing to contract terms. Using a single signature to provide the certifications and agree to contract terms is permissible only if the signature card carries a special disclosure.

Most vendor produced cards are "double execution;" i.e. the customer signs once to agree to contract terms and a second time to certify the TIN.

So, if the powers that be want to have one signature line, what type of special disclosure is needed, or where would I find that?

Another question regarding TIN Certifications - Are certifications required for business entities? My previous banking experience has always been to obtain certifications on EIN's however I have been told by my current employer that certifications are not required for businesses. Is that correct?

The "Instructions for the Requestor(?) of the W-9" form.

Quote:
Are certifications required for business entities?

Yes, they are unless the entity is one that is not subject to backup withholding, i.e. it's a corporation. You have the same liability on U.S. LLC's and partnerships as you have on individuals if you do not obtain the certifications. In effect, you should have imposed backup withholding and you have no defense to a B-Notice.