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This tutorial covers how to fill out an IRS form W-9, which is commonly used for various purposes in real estate investing. The form is used to gather necessary information from one party to file specific IRS forms, such as the 1099S. Whether you need to fill out the form for yourself or request someone else to fill it out, the purpose is simple - to provide information needed for tax filing. This form is essential in real estate transactions, particularly in seller-financed deals.