HUD HCV Guidebook § 10

The PHA must72 request from the owner a copy of the owner’s IRS Form W-9, Request for Taxpayer
Identification Number and Certification, for IRS reporting purposes. This request usually occurs at
the time of execution of the HAP contract, although some PHAs request that the owner submit this
form with the request for tenancy approval. IRS Form W-9 asks for the owner’s name, the business
name and address, and the taxpayer identification number. Once an owner has provided the IRS
Form W-9, Request for Taxpayer Identification Number and Certification, the form is not required
should the owner enter into another HAP contract on behalf of a different tenant and property with
the PHA.

70 Form HUD-52641, Page 7, Part B Section 14
71 Form HUD-52641, Page 7, Part B Section 14
72 24 CFR § 982.158(a)

Although not required by HUD, many PHAs also require proof of ownership. Some PHAs may have
access to local tax assessor records and require staff to review these records to verify ownership.
Other PHAs require the owner to provide an original or other document that verifies the owner.
Additionally, most PHAs do require a copy of an executed property management agreement when
another entity is acting on behalf of the legal property owner.