Type of Payee and refund question
A drop-down with five payee types, and for refund recipients only, a yes or no answer to whether the refund is over $200.
AO 213P
Payee Information and TIN Certification
- Agency
- U.S. Courts
- Revision
- Rev. 02/24
- Fillable fields
- 75
- Pages
- 3
- Official source
- U.S. Courts form page
- Checked
- October 20, 2026
AO 213P: Payee Information and TIN Certification
AO 213P, printed on the form as Request for Payee Information and TIN Certification, is the form the Judiciary uses to collect the information needed to make a payment to a payee. The U.S. Courts page lists it under Other Forms, effective on February 26, 2024, and the PDF is dated Rev. 2/24. The form says vendors providing goods and services use the AO 213 form instead.
The General Instructions say that for many payments the Judiciary files an information return such as a 1099-MISC, 1099-NEC or 1099-INT with the IRS, so it collects payees' correct names and taxpayer identification numbers (TINs). Page 1 has eight parts: payee name, business name, TIN, U.S. tax classification, mailing address, electronic funds transfer details, joint payee signatures and a certification signed under penalties of perjury. Pages 2 and 3 are the instructions.
This page explains the form in plain words and is not legal or tax advice. You can fill it out free in your browser on this page and download the result without an account.
What's on AO 213P
Parts 1 and 2: Payee and business name
Line 1 is one name that matches the U.S. tax return, Line 2 is any additional payee information, and Part 2 is a business or DBA name if different.
Parts 3 and 4: TIN and tax classification
Part 3 takes only one TIN, an EIN or an SSN, which has to match the name on Line 1. Part 4 is a drop-down of 12 U.S. tax classifications, from Individual to Attorney or Law Firm.
Part 5: Mailing address
The address where payments, orders and IRS 1099 forms are sent, with an optional point of contact, phone and email.
Parts 6 and 7: Bank details and joint payees
Part 6 is the account owner, bank name, account type, 9-digit routing number and account number. Part 7 holds joint payee signatures, if applicable for EFT payments.
Part 8: Certification of Account Holder
Signed and dated under penalties of perjury: the TIN is correct, the signer is not subject to backup withholding, and the signer is a U.S. citizen or other U.S. person.
How to fill out AO 213P
- 1
Choose the Type of Payee
The instructions say to select the option that most accurately reflects current business operations or the type of individual requesting payment. Refund recipients also answer the over $200 question.
- 2
Enter one name and its TIN
The instructions say not to leave Line 1 blank and to enter only one name, matching the U.S. tax return, with the TIN of that person or entity in Part 3. Extra names or care of details go on Line 2.
- 3
Add the address
The instructions say Part 5 is where a paper Treasury check and any information returns are mailed, and a point of contact is entered when it differs from the Line 1 name.
- 4
Add the bank details
The instructions say the routing number has nine digits, the account is identified as checking or savings, and to consult the financial institution if unsure of banking information.
- 5
Collect joint payee signatures
For EFT payments, joint payees sign Part 7. The instructions say any tax reporting after the payment is received is the responsibility of the recipient of funds.
- 6
Sign the certification
The instructions say only the person whose TIN is in Part 3 signs Part 8, and crosses out item 2 if the IRS has notified them that they are currently subject to backup withholding.
Why fill Form AO 213P on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
- Free to fill and free to download, with no account
- The official blank straight from the U.S. Courts, not a copy someone retyped
- Works on a phone, tablet or computer
Where it goes, fees and privacy
Where it goes
The form does not print an address to send it to. Part 5 is the address where payments, orders and IRS 1099 forms are sent.
Fees
The form does not print a fee. The $200 on it is part of the refund recipient question, not a charge.
Backup withholding
The instructions say that if a TIN is not provided, a payee may be subject to backup withholding, where the Judiciary withholds a certain percentage so the IRS receives any tax due on the payment.
How TINs are used
The instructions say payments the Treasury disburses for the Judiciary collect payee TINs under the Treasury's TIN Policy, and TINs from this form may be used to collect and report delinquent amounts owed to the government.
Privacy
The form prints: Sensitive information must be securely maintained and only visible to designated staff.
Related forms
Who uses AO 213P?
The Type of Payee list on the form names who it covers: Business Entity, Other, Refund Recipient, Unclaimed Fund Claimant and Unclaimed Funds Trustee.
Official sources and the blank
Do it all with indox
No tool matches that search.
Questions about Form AO 213P
What is the difference between AO 213P and AO 213?
AO 213P says vendors providing goods and services use the AO 213 form. The AO 213P Type of Payee list covers business entities, refund recipients, unclaimed fund claimants, unclaimed funds trustees and other payees.
What does the over $200 question mean?
The form asks refund recipients only whether the refund is over $200 and offers yes or no as the answers. The form does not explain further.
Who signs AO 213P when there is more than one payee?
The instructions say only the person whose TIN is shown in Part 3 signs the Part 8 certification. For EFT payments, joint payees sign Part 7 to authorize one payment to the bank account in Part 6.
Does AO 213P ask for a full Social Security number?
Part 3 has boxes for one full EIN or SSN, matching the name on Part 1, Line 1. The form says sensitive information is to be securely maintained and only visible to designated staff.
What is a U.S. person for item 3 of the certification?
The instructions list a U.S. citizen or U.S. resident alien; a partnership, corporation, company or association created or organized in or under the laws of the United States; an estate other than a foreign estate; and a domestic trust as defined in 26 CFR 301.7701-7.
Does AO 213P print a fee or deadline?
No. The form prints neither a fee nor a deadline.