{"id":63535,"date":"2025-10-09T17:53:59","date_gmt":"2025-10-09T21:53:59","guid":{"rendered":"https:\/\/www.manaycpa.com\/?p=63535"},"modified":"2025-10-09T17:53:59","modified_gmt":"2025-10-09T21:53:59","slug":"w9-formu-nedir","status":"publish","type":"post","link":"https:\/\/www.manaycpa.com\/tr\/w9-formu-nedir\/","title":{"rendered":"W9 Formu Nedir? W9 Formu Nas\u0131l Doldurulur?"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<span style=\"font-weight: 400;\">W-9 formu, ABD vergi sistemi i\u00e7inde s\u0131k\u00e7a kar\u015f\u0131la\u015f\u0131lan, ancak hatal\u0131 dolduruldu\u011funda ciddi sonu\u00e7lar do\u011furabilecek resmi bir belgedir. \u0130\u015f ili\u015fkilerinizde serbest \u00e7al\u0131\u015f\u0131yorsan\u0131z veya ABD kaynakl\u0131 gelir elde ediyorsan\u0131z, sizden bu formun doldurulmas\u0131 istenebilir. Formun amac\u0131, \u00f6deme yapan taraf\u0131n (payer) sizin do\u011fru vergi kimlik numaran\u0131z\u0131 (TIN) almas\u0131n\u0131 ve y\u0131l sonunda yap\u0131lan \u00f6demeleri do\u011fru bilgi formlar\u0131na (\u00f6rne\u011fin 1099 serisi) dahil etmesini sa\u011flamakt\u0131r. Peki W-9 formu nedir? Neden gereklidir? Gelin, W9 formumun kimlerin doldurmas\u0131 gerekti\u011fini, formda yer alan b\u00f6l\u00fcmleri, doldururken \u00f6nemli noktalar\u0131 birlikte inceleyelim.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.manaycpa.com\/tr\/w9-formu-nedir\/#W9_Formu_Nedir\" >W9 Formu Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.manaycpa.com\/tr\/w9-formu-nedir\/#W9_Formunu_Nicin_Gerekir\" >W9 Formunu Ni\u00e7in Gerekir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.manaycpa.com\/tr\/w9-formu-nedir\/#Kimler_W9_Formu_Doldurmalidir\" >Kimler W9 Formu Doldurmal\u0131d\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.manaycpa.com\/tr\/w9-formu-nedir\/#W9_Formu_Nasil_Doldurulur\" >W9 Formu Nas\u0131l Doldurulur?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.manaycpa.com\/tr\/w9-formu-nedir\/#Formda_Yer_Alan_Bilgiler\" >Formda Yer Alan Bilgiler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.manaycpa.com\/tr\/w9-formu-nedir\/#Adim_Adim_W9_Formu_Doldurma_Kilavuzu\" >Ad\u0131m Ad\u0131m W9 Formu Doldurma K\u0131lavuzu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.manaycpa.com\/tr\/w9-formu-nedir\/#Doldururken_Dikkat_Edilmesi_Gerekenler\" >Doldururken Dikkat Edilmesi Gerekenler<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.manaycpa.com\/tr\/w9-formu-nedir\/#Manay_CPA_ile_Amerikadaki_Isleriniz_icin_Profesyonel_Destek_Alin\" >Manay CPA ile Amerikadaki \u0130\u015fleriniz i\u00e7in Profesyonel Destek Al\u0131n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.manaycpa.com\/tr\/w9-formu-nedir\/#Sikca_Sorulan_Sorular\" >S\u0131k\u00e7a Sorulan Sorular<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.manaycpa.com\/tr\/w9-formu-nedir\/#W9_Formu_IRSe_Gonderilir_mi\" >W9 Formu IRS\u2019e G\u00f6nderilir mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.manaycpa.com\/tr\/w9-formu-nedir\/#W9_Formu_Hangi_Belgelerle_Birlikte_Kullanilir\" >W9 Formu Hangi Belgelerle Birlikte Kullan\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.manaycpa.com\/tr\/w9-formu-nedir\/#W9_ve_1099_Formu_Arasindaki_Fark\" >W9 ve 1099 Formu Aras\u0131ndaki Fark<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.manaycpa.com\/tr\/w9-formu-nedir\/#Amerikadaki_Yabancilar_Non-US_Persons_W9_Formu_Doldurabilir_mi\" >Amerika\u2019daki Yabanc\u0131lar (Non-US Persons) W9 Formu Doldurabilir mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.manaycpa.com\/tr\/w9-formu-nedir\/#W9_Formunun_Guncellenmesi_Gereken_Durumlar_Nelerdir\" >W9 Formunun G\u00fcncellenmesi Gereken Durumlar Nelerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.manaycpa.com\/tr\/w9-formu-nedir\/#Talep_Edilmedikce_W9_Formunu_Doldurmam_Gerekir_mi\" >Talep Edilmedik\u00e7e W9 Formunu Doldurmam Gerekir mi?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"W9_Formu_Nedir\"><\/span><span style=\"font-weight: 400;\">W9 Formu Nedir?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">W-9, &#8220;Request for Taxpayer Identification Number and Certification&#8221; ba\u015fl\u0131kl\u0131, ABD \u0130\u00e7 Gelir Servisi (IRS) taraf\u0131ndan yay\u0131mlanan bir formdur. Temel i\u015flevi, \u00f6deme yapan kurumun veya ki\u015finin (requester) sizin do\u011fru &#8220;Taxpayer Identification Number (TIN)&#8221; yani Sosyal G\u00fcvenlik Numaras\u0131 (SSN), Employer Identification Number (EIN) veya uygun hallerde ITIN, almas\u0131n\u0131 sa\u011flamakt\u0131r. Bu bilgi, \u00f6demelerin y\u0131l sonunda hangi bilgi beyan formuna (\u00f6r. 1099-NEC, 1099-MISC, 1099-INT vb.) gider olarak bildirilece\u011fini ve do\u011fru e\u015fle\u015ftirmenin yap\u0131lmas\u0131n\u0131 sa\u011flar. Ancak Form, talep eden tarafa verilir, IRS&#8217;ye g\u00f6nderilmez.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">W-9\u2019un \u00fczerinde yer alan sertifikasyon b\u00f6l\u00fcm\u00fcyle siz, verdi\u011finiz bilgilerin do\u011frulu\u011funu \u201cyemin alt\u0131nda\u201d onaylam\u0131\u015f olursunuz. Dolay\u0131s\u0131yla yanl\u0131\u015f veya yan\u0131lt\u0131c\u0131 bilgi verilmesi durumunda cezai yapt\u0131r\u0131mlar s\u00f6z konusu olabilir. Formu doldururken verdi\u011finiz isim ile TIN\u2019in birebir e\u015fle\u015fmesi \u00f6zellikle \u00f6nemlidir, aksi takdirde hem sizin hem de payer\u2019\u0131n d\u00fczeltme s\u00fcre\u00e7leri, bildirimleri ve potansiyel yedek stopaj (backup withholding) riskleri ortaya \u00e7\u0131kar. Ayr\u0131ca form, banka i\u015flemleri, gayrimenkul i\u015flemleri, faiz\/temett\u00fc \u00f6demeleri veya bor\u00e7 iptali gibi vergiye konu olabilecek \u00e7e\u015fitli i\u015flemlerde de kullan\u0131labilir.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"W9_Formunu_Nicin_Gerekir\"><\/span><span style=\"font-weight: 400;\">W9 Formunu Ni\u00e7in Gerekir?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Formun gereklili\u011fi,<\/span> <span style=\"font-weight: 400;\">do\u011fru vergi raporlamas\u0131, yasal uyumluluk ve gerekti\u011finde yedek (backup) stopaj uygulamas\u0131 gibi birka\u00e7 ana nedene dayan\u0131r. \u0130lk olarak \u00f6deme yapan taraf (i\u015fveren, m\u00fc\u015fteri veya finans kurumu) sizin TIN&#8217;inizi bilmek zorundad\u0131r, aksi h\u00e2lde y\u0131l sonunda verece\u011fi bilgi formlar\u0131nda (1099 serisi vb.) do\u011fru e\u015fle\u015ftirme yap\u0131lamaz ve IRS ile uyumsuzluk olu\u015fur. E\u015fle\u015fme olmazsa hem \u00f6demeyi yapan taraf\u0131n hem de sizin i\u00e7in vergi cezas\u0131 veya bildirim d\u00fczeltmeleri s\u00f6z konusu olabilir.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Di\u011fer neden ise W-9, backup withholding (yedek stopaj) kurallar\u0131n\u0131n uygulan\u0131p uygulanmayaca\u011f\u0131n\u0131 belirlemede b\u00fcy\u00fck rol oynamas\u0131d\u0131r. E\u011fer bir al\u0131c\u0131 (payee) ge\u00e7erli ve do\u011fru bir TIN sa\u011flamazsa ya da TIN ile isim e\u015fle\u015fmesi IRS kay\u0131tlar\u0131nda uyu\u015fmuyorsa \u00f6deme yapan taraf belirli oranlarda (mevcutta talimatlara g\u00f6re) vergi kesintisi yapmak zorunda kalabilir. Bu, IRS\u2019in vergi tahsilat\u0131n\u0131 g\u00fcvence alt\u0131na almak i\u00e7in koydu\u011fu kurallardan biridir.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00d6te yandan W\u20119 \u00f6demelerin t\u00fcr\u00fcn\u00fc belirlemeye yard\u0131mc\u0131 olur, \u00e7\u00fcnk\u00fc bu sayede ba\u011f\u0131ms\u0131z y\u00fcklenici \u00f6demeleri (1099-NEC), faiz\/temett\u00fc \u00f6demeleri (1099-INT\/1099-DIV), kiralar, telifler ve di\u011fer raporlama gerektiren \u00f6demeler i\u00e7in do\u011fru bilgi ak\u0131\u015f\u0131 sa\u011flan\u0131r. Do\u011fru doldurulmu\u015f bir W\u20119, y\u0131l sonunda size g\u00f6nderilecek 1099 t\u00fcr\u00fc formlar\u0131n do\u011fru d\u00fczenlenmesine direkt katk\u0131 sa\u011flar.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">W-9, banka, arac\u0131 kurumlar veya di\u011fer finansal i\u015flemler (\u00f6r. mortgage interest, acquisition\/abandonment of secured property, cancellation of debt vb.) i\u00e7in gerekli TIN do\u011frulamas\u0131na da zemin haz\u0131rlar. K\u0131sacas\u0131 form, vergi ileti\u015fim zincirinin kritik halkas\u0131d\u0131r.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kimler_W9_Formu_Doldurmalidir\"><\/span><span style=\"font-weight: 400;\">Kimler W9 Formu Doldurmal\u0131d\u0131r?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">ABD vatanda\u015f\u0131 olanlar veya ABD\u2019de yerle\u015fik vergi m\u00fckellefleri W-9 formunu doldurmal\u0131d\u0131r. Yabanc\u0131 ki\u015filer\/kurumlar ise W-9 dolduramaz, onlar W-8 serisi formlar\u0131 kullan\u0131r (\u00f6rn. W-8BEN, W-8BEN-E). A\u015fa\u011f\u0131daki gruplar bu formu doldurmakla y\u00fck\u00fcml\u00fcd\u00fcr:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ba\u011f\u0131ms\u0131z y\u00fckleniciler \/ freelance \u00e7al\u0131\u015fanlar: Bir i\u015fletme size y\u0131l i\u00e7inde belli bir \u00f6deme yapt\u0131\u011f\u0131nda 1099 haz\u0131rlayabilmesi i\u00e7in TIN gerekecektir, bu y\u00fczden W-9 talep edilir. Yani serbest meslek geliriniz varsa istenir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u015eah\u0131s i\u015fletmeleri (Sole proprietors): Kendi ad\u0131n\u0131za gelir bildiriyorsan\u0131z genelde SSN veya i\u015fletme EIN girilir. ABD\u2019de i\u015fletme a\u00e7mak isterseniz \u015fu yaz\u0131m\u0131za g\u00f6z atabilirsiniz \u201c<\/span><a href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-business-license-nasil-alinir\"><span style=\"font-weight: 400;\">Amerika\u2019da Business License (\u0130\u015fletme Lisans\u0131) Nas\u0131l Al\u0131n\u0131r?<\/span><\/a><span style=\"font-weight: 400;\">\u201d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u015eirketler \/ LLC\u2019ler: Kurulu\u015f tipine g\u00f6re (C-corp, S-corp, Partnership, LLC) farkl\u0131 raporlama gerekebilir, genelde payer yine W-9 ile EIN talep eder. (Not: baz\u0131 1099 t\u00fcrleri kurumlara d\u00fczenlenmeyebilir, \u00f6deme t\u00fcr\u00fc ve kurumun vergi s\u0131n\u0131f\u0131 belirleyicidir.)\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dan\u0131\u015fmanlar, profesyonel hizmet sa\u011flay\u0131c\u0131lar\u0131 (avukat, muhasebeci vb.): Hizmet kar\u015f\u0131l\u0131\u011f\u0131 \u00f6deme al\u0131yorsan\u0131z payer W-9 istenir.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bankalar \/ arac\u0131 kurumlar i\u00e7in hesap sahipleri (faiz\/temett\u00fc i\u00e7in): Finansal kurumlar faiz\/temett\u00fc bildirimleri i\u00e7in TIN do\u011frulamas\u0131 talep edilir.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">E\u011fer siz ABD&#8217;de vergilendirilmiyorsan\u0131z W-9 yerine W-8 serisi doldurman\u0131z gerekti\u011fini unutmamal\u0131s\u0131n\u0131z. \u00c7\u00fcnk\u00fc yanl\u0131\u015f form vermek ciddi vergi stopaj\u0131na neden olabilir.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"W9_Formu_Nasil_Doldurulur\"><\/span><span style=\"font-weight: 400;\">W9 Formu Nas\u0131l Doldurulur?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">W9 formunu doldururken en \u00f6nemli nokta, bilgilerin do\u011fru ve g\u00fcncel olmas\u0131d\u0131r. \u00c7\u00fcnk\u00fc i\u015fveren, y\u0131l sonunda bu bilgileri IRS\u2019e bildirirken sizin vergi kayd\u0131n\u0131z\u0131 do\u011frudan etkiler. Eksik ya da yanl\u0131\u015f bilgi girmeniz, hatal\u0131 vergi beyan\u0131na neden olur. Yani formda verdi\u011finiz TIN (SSN\/EIN\/ITIN) ile formdaki isim birebir e\u015fle\u015fmeli, do\u011fru vergi s\u0131n\u0131fland\u0131rmas\u0131 se\u00e7ilmeli, imza ve tarih eksiksiz olmal\u0131 ve formun g\u00fcncel versiyonunu kullan\u0131lmal\u0131d\u0131r. Aksi durumda \u00f6deme yapan taraf <\/span><a href=\"https:\/\/www.irs.gov\/individuals\/understanding-your-cp2100-or-cp2100a-notice\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">CP2100\/CP2100A<\/span><\/a><span style=\"font-weight: 400;\"> gibi IRS bildirimleri alabilir ve yedek stopaj uygulamak zorunda kalabilirsiniz. ABD\u2019de vergi konusunda daha fazla bilgi sahibi olmak i\u00e7in \u201c<\/span><a href=\"https:\/\/www.manaycpa.com\/tr\/abd-vergi-beyaninda-sikca-yapilan-hatalar\"><span style=\"font-weight: 400;\">ABD Vergi Beyan\u0131nda S\u0131k\u00e7a Yap\u0131lan Hatalar<\/span><\/a><span style=\"font-weight: 400;\">\u201d i\u00e7eri\u011fimize bakabilirsiniz.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Formda_Yer_Alan_Bilgiler\"><\/span><span style=\"font-weight: 400;\">Formda Yer Alan Bilgiler<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">W9 formunda sizden istenen bilgilerin her biri, IRS\u2019in sizin kimli\u011finizi do\u011frulamas\u0131 ve gelir kayd\u0131n\u0131z\u0131 do\u011fru i\u015flemesi i\u00e7in zorunludur. Temel bilgiler \u015funlard\u0131r:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ad\u0131n\u0131z (ki\u015fisel ad veya \u015firket ad\u0131)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0130\u015fletme t\u00fcr\u00fcn\u00fcz (\u00f6r. bireysel, LLC, corporation)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vergi kimlik numaran\u0131z (SSN veya EIN)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adresiniz<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Federal vergi s\u0131n\u0131fland\u0131rman\u0131z<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Muafiyet kodlar\u0131 (e\u011fer varsa)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0130mza ve tarih<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Adim_Adim_W9_Formu_Doldurma_Kilavuzu\"><\/span><span style=\"font-weight: 400;\">Ad\u0131m Ad\u0131m W9 Formu Doldurma K\u0131lavuzu<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">W-9 formu temel olarak \u015fu b\u00f6l\u00fcmlerden olu\u015fur ve her biri belirli bir amac\u0131 kar\u015f\u0131lar:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Line 1 &#8211; Name (\u0130sim): IRS kay\u0131tlar\u0131nda ge\u00e7en yasal ad\u0131n\u0131z\u0131 yazmal\u0131s\u0131n\u0131z. Bireysel olarak dolduruyorsan\u0131z bu isim sosyal g\u00fcvenlik numaran\u0131z (SSN) ile e\u015fle\u015fmelidir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Line 2 &#8211; Business Name (\u0130\u015fletme Ad\u0131): E\u011fer bir ticari unvan\u0131n\u0131z varsa veya disregarded entity stat\u00fcs\u00fcndeyseniz buraya i\u015fletme ad\u0131n\u0131z\u0131 yazabilirsiniz.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Line 3 &#8211; Federal Tax Classification (Vergi S\u0131n\u0131fland\u0131rmas\u0131): Burada bireysel\/sole proprietor, C-Corporation, S-Corporation, Partnership, Trust\/Estate veya LLC se\u00e7eneklerinden size uygun olan\u0131 i\u015faretlemelisiniz. Yanl\u0131\u015f s\u0131n\u0131fland\u0131rma, i\u015fverenin haz\u0131rlayaca\u011f\u0131 1099 formunda hataya neden olur.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lines 4\u20136 &#8211; Exemptions ve Adres: E\u011fer muafiyet kodunuz varsa (\u00f6rne\u011fin FATCA muafiyetleri), bu b\u00f6l\u00fcmde belirtmeniz gerekir. Ayr\u0131ca, i\u015fverenin 1099 gibi belgeleri size g\u00f6nderece\u011fi g\u00fcncel posta adresini de buraya yazmal\u0131s\u0131n\u0131z.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Part I &#8211; Taxpayer Identification Number (TIN): Buraya vergi kimlik numaran\u0131z\u0131 girmelisiniz. Bireyler i\u00e7in genellikle SSN, i\u015fletmeler i\u00e7in ise EIN kullan\u0131l\u0131r. Hen\u00fcz bir numaran\u0131z yoksa ve ITIN ba\u015fvurusu yapt\u0131ysan\u0131z IRS\u2019in talimatlar\u0131na uygun olarak \u201cApplied For\u201d ifadesini yazabilirsiniz, ancak payer\u2019a ba\u015fvuru durumunuzu belgelemelisiniz.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Part II &#8211; Certification &amp; Signature (Onay ve \u0130mza): Bu b\u00f6l\u00fcmde formda verdi\u011finiz bilgilerin do\u011frulu\u011funu imza ve tarih atarak onaylaman\u0131z gerekir. Unutmay\u0131n, yanl\u0131\u015f bilgi vermek ciddi cezai yapt\u0131r\u0131mlara yol a\u00e7abilir.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Her alan\u0131n ne anlama geldi\u011fini tam olarak anlamadan doldurmaman\u0131z gerekir, \u00f6zellikle TIN ve imza b\u00f6l\u00fcmleri son derece \u00f6nemlidir.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doldururken_Dikkat_Edilmesi_Gerekenler\"><\/span><span style=\"font-weight: 400;\">Doldururken Dikkat Edilmesi Gerekenler<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Formu doldururken her b\u00f6l\u00fcm\u00fcn do\u011fru ve eksiksiz olmas\u0131 b\u00fcy\u00fck \u00f6nem ta\u015f\u0131r. \u00d6zellikle TIN, isim ve vergi s\u0131n\u0131f\u0131 gibi bilgiler hatal\u0131 girildi\u011finde IRS raporlamas\u0131nda sorunlar \u00e7\u0131kabilir, ileride d\u00fczeltme veya cezai durumlarla kar\u015f\u0131la\u015fabilirsiniz. Ayr\u0131ca formda hassas bilgiler bulundu\u011fu i\u00e7in g\u00fcvenli bir \u015fekilde teslim edilmesi gerekir. A\u015fa\u011f\u0131da, formu doldururken dikkat etmeniz gereken temel noktalar\u0131 detayl\u0131 \u015fekilde bulabilirsiniz:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TIN ile isim tam olarak e\u015fle\u015fmelidir: TIN (SSN\/EIN) ile Line 1\u2019de yazd\u0131\u011f\u0131n\u0131z isim birebir e\u015fle\u015fmelidir, bir harf farkl\u0131l\u0131\u011f\u0131 bile IRS e\u015fle\u015ftirmesini bozabilir ve CP2100\/CP2100A bildirimlerine yol a\u00e7ar.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do\u011fru vergi s\u0131n\u0131f\u0131n\u0131 se\u00e7in: \u00d6rne\u011fin; single-member LLC ile sole proprietor aras\u0131nda fark vard\u0131r. Yanl\u0131\u015f s\u0131n\u0131fland\u0131rma 1099 raporlamas\u0131nda hataya neden olur. E\u011fer emin de\u011filseniz bir vergi uzman\u0131na dan\u0131\u015fabilirsiniz.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0130mza ve tarih zorunludur: \u0130mzas\u0131z veya tarih at\u0131lmam\u0131\u015f W-9 ge\u00e7ersiz kabul edilebilir, sertifikasyon metnini okumadan imzalamamal\u0131s\u0131n\u0131z.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u00fcvenlik, hassas bilgiler: Formda SSN\/EIN oldu\u011fu i\u00e7in e-posta yoluyla g\u00f6nderirken \u015fifreleme veya g\u00fcvenli dosya transferi kullanmal\u0131s\u0131n\u0131z. Aksi halde kimlik h\u0131rs\u0131zl\u0131\u011f\u0131 riski artar.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Backup withholding bilgisi: E\u011fer IRS size backup withholding uygulanmas\u0131n\u0131 bildirmi\u015fse (\u00f6r. CP2100 dizisi uyar\u0131lar\u0131), sertifikasyon b\u00f6l\u00fcm\u00fcndeki ifadeleri do\u011fru \u015fekilde i\u015faretleyin ve payer\u2019\u0131 bilgilendirmelisiniz. Gerekli bilgileri vermezseniz payer yasal sorumlulukla kar\u015f\u0131la\u015fabilir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">FATCA ve muafiyet kodlar\u0131: Kurumsal \u00f6demeler veya belirli hesaplar i\u00e7in FATCA muafiyet kodlar\u0131 gerekebilir, yanl\u0131\u015f kodlama ileride raporlama sorununa yol a\u00e7ar. (FATCA kodlar\u0131, genellikle yabanc\u0131 finansal kurumlarla yap\u0131lan i\u015flemler i\u00e7in gereklidir ve bireyler i\u00e7in nadiren kullan\u0131l\u0131r.)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Form versiyonunu kontrol edin: IRS formu zaman zaman g\u00fcnceller. Her zaman www.irs.gov\/FormW9 sayfas\u0131ndan en son <\/span><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-w-9\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">PDF\u2019<\/span><\/a><span style=\"font-weight: 400;\">i indirmeyi unutmamal\u0131s\u0131n\u0131z.\u00a0<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Manay_CPA_ile_Amerikadaki_Isleriniz_icin_Profesyonel_Destek_Alin\"><\/span><span style=\"font-weight: 400;\">Manay CPA ile Amerikadaki \u0130\u015fleriniz i\u00e7in Profesyonel Destek Al\u0131n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">W-9 gibi formlar g\u00f6r\u00fcn\u00fc\u015fte basit olabilir, ancak yanl\u0131\u015f doldurulmalar\u0131 veya yanl\u0131\u015f yerde kullan\u0131lmalar\u0131 ciddi vergi sonu\u00e7lar\u0131na yol a\u00e7ar. E\u011fer serbest \u00e7al\u0131\u015f\u0131yor, ABD\u2019de gelir elde ediyor veya ABD\u2019de i\u015f ili\u015fkileriniz varsa do\u011fru bilgi ak\u0131\u015f\u0131 ve eksiksiz dok\u00fcmantasyon sizin sorumlulu\u011funuzdur ama bunu tek ba\u015f\u0131n\u0131za \u00e7\u00f6zmek zorunda de\u011filsiniz. Manay CPA, ABD vergi mevzuat\u0131, 1099 raporlamas\u0131, W-8\/W-9 ayr\u0131m\u0131 ve backup withholding gibi konularda deneyimli ekibe sahiptir. \u0130\u015flemlerinizin do\u011fru y\u00fcr\u00fct\u00fclmesi i\u00e7in W-9 kontrol\u00fc, 1099 haz\u0131rlama ve do\u011frulama, TIN do\u011frulama s\u00fcre\u00e7lerinde destek, ve uluslararas\u0131 payda\u015flar i\u00e7in W-8 y\u00f6nlendirmesi gibi hizmetleri alabilirsiniz. Yani ister ba\u011f\u0131ms\u0131z y\u00fcklenici olun ister \u015firket sahibi, W9 ve di\u011fer IRS belgelerinizin do\u011fru \u015fekilde haz\u0131rlanmas\u0131 i\u00e7in profesyonel destek alabilirsiniz.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sikca_Sorulan_Sorular\"><\/span><span style=\"font-weight: 400;\">S\u0131k\u00e7a Sorulan Sorular<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"W9_Formu_IRSe_Gonderilir_mi\"><\/span><span style=\"font-weight: 400;\">W9 Formu IRS\u2019e G\u00f6nderilir mi?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Hay\u0131r. W-9 formu IRS\u2019ye g\u00f6nderilmez, payee formu doldurup payer\u2019a verir. Payer, W-9\u2019daki bilgileri kullanarak y\u0131l sonunda gerekli 1099 formlar\u0131n\u0131 IRS\u2019e ve payee\u2019ye g\u00f6nderir. \u0130lgili madde IRS\u2019in Form W-9 y\u00f6nergelerinde a\u00e7\u0131k\u00e7a belirtilmi\u015ftir.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"W9_Formu_Hangi_Belgelerle_Birlikte_Kullanilir\"><\/span><span style=\"font-weight: 400;\">W9 Formu Hangi Belgelerle Birlikte Kullan\u0131l\u0131r?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">W-9, genellikle 1099 serisi bilgi formlar\u0131yla (\u00f6r. 1099-NEC ba\u011f\u0131ms\u0131z y\u00fcklenici \u00f6demeleri, 1099-MISC baz\u0131 ek \u00f6demeler, 1099-INT faiz, 1099-DIV temett\u00fc vb.) birlikte kullan\u0131l\u0131r, ayr\u0131ca baz\u0131 banka ve kredi i\u015flemlerinde TIN do\u011frulamas\u0131 amac\u0131yla da istenebilir.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"W9_ve_1099_Formu_Arasindaki_Fark\"><\/span><span style=\"font-weight: 400;\">W9 ve 1099 Formu Aras\u0131ndaki Fark<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">W-9, bilgi temini ama\u00e7l\u0131d\u0131r, payee\u2019nin isim, adres ve TIN bilgilerini payer\u2019a sa\u011flar. 1099 ise bildirim formudu (<\/span><span style=\"font-weight: 400;\">r),<\/span><span style=\"font-weight: 400;\"> payer\u2019\u0131n y\u0131l sonunda IRS\u2019e ve payee\u2019ye g\u00f6nderdi\u011fi \u00f6deme raporudur. Yani W-9 1099\u2019un kayna\u011f\u0131d\u0131r, 1099 ise sonu\u00e7 raporudur.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Amerikadaki_Yabancilar_Non-US_Persons_W9_Formu_Doldurabilir_mi\"><\/span><span style=\"font-weight: 400;\">Amerika\u2019daki Yabanc\u0131lar (Non-US Persons) W9 Formu Doldurabilir mi?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Hay\u0131r. Non-US persons (yabanc\u0131 \u015fah\u0131s\/kurumlar) W-9 dolduramaz, yabanc\u0131lar i\u00e7in uygun W-8 serisi formlar (\u00f6r. W-8BEN, W-8BEN-E vb.) vard\u0131r ve bu formlar da payer\u2019a verilir. Yanl\u0131\u015f form vermek tam stopaj (%30) veya yanl\u0131\u015f vergi uygulamalar\u0131na neden olabilir.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"W9_Formunun_Guncellenmesi_Gereken_Durumlar_Nelerdir\"><\/span><span style=\"font-weight: 400;\">W9 Formunun G\u00fcncellenmesi Gereken Durumlar Nelerdir?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ad\u0131n\u0131z, i\u015fletme ad\u0131n\u0131z, adresiniz, vergi s\u0131n\u0131fland\u0131rman\u0131z veya TIN\u2019inizde de\u011fi\u015fiklik olursa yeni bir W-9 vermeniz gerekir. Ayr\u0131ca IRS taraf\u0131ndan backup withholding bildirimi ald\u0131ysan\u0131z sertifikasyon k\u0131sm\u0131n\u0131 buna g\u00f6re g\u00fcncelleyip payer\u2019\u0131 derhal bilgilendirmelisiniz.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Talep_Edilmedikce_W9_Formunu_Doldurmam_Gerekir_mi\"><\/span><span style=\"font-weight: 400;\">Talep Edilmedik\u00e7e W9 Formunu Doldurmam Gerekir mi?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Hay\u0131r. W-9 formu genellikle \u00f6deme ili\u015fkisi kurulurken payer taraf\u0131ndan talep edilir, talep edilmedik\u00e7e formu g\u00f6ndermek zorunlu de\u011fildir. Ancak s\u00fcrecin sorunsuz y\u00fcr\u00fcmesi i\u00e7in \u00f6deme ili\u015fkisi ba\u015flamadan \u00f6nce formu sa\u011flamak \u00f6nerilir, aksi halde payer yedek stopaj uygulamak zorunda kalabilir.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b>Kaynaklar<\/b><\/p>\n<p><span style=\"font-weight: 400;\">1- <\/span><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-w-9\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">https:\/\/www.irs.gov\/forms-pubs\/about-form-w-9<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2- <\/span><a href=\"https:\/\/www.investopedia.com\/terms\/w\/w9form.asp\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">https:\/\/www.investopedia.com\/terms\/w\/w9form.asp<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">3- <\/span><a href=\"https:\/\/www.irs.gov\/individuals\/understanding-your-cp2100-or-cp2100a-notice\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">https:\/\/www.irs.gov\/individuals\/understanding-your-cp2100-or-cp2100a-notice<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">4- <\/span><a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/fw9.pdf\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">https:\/\/www.irs.gov\/pub\/irs-pdf\/fw9.pdf<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">5- <\/span><a href=\"https:\/\/www.irs.gov\/taxtopics\/tc307\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">https:\/\/www.irs.gov\/taxtopics\/tc307<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">6- <\/span><a href=\"http:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/backup-withholding-b-program\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">www.irs.gov\/businesses\/small-businesses-self-employed\/backup-withholding-b-program<\/span><\/a>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]W-9 formu, ABD vergi sistemi i\u00e7inde s\u0131k\u00e7a kar\u015f\u0131la\u015f\u0131lan, ancak hatal\u0131 dolduruldu\u011funda ciddi sonu\u00e7lar do\u011furabilecek resmi bir belgedir. \u0130\u015f ili\u015fkilerinizde serbest \u00e7al\u0131\u015f\u0131yorsan\u0131z veya ABD kaynakl\u0131 gelir elde ediyorsan\u0131z, sizden bu [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":63538,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[87],"tags":[],"class_list":["post-63535","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/63535","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/comments?post=63535"}],"version-history":[{"count":2,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/63535\/revisions"}],"predecessor-version":[{"id":63537,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/63535\/revisions\/63537"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media\/63538"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=63535"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/categories?post=63535"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/tags?post=63535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}