Looking through the FIRST Robotics Registration for 2006, I see that all US teams need to fill out W-9 forms and send them into FIRST. From what I can tell, this is for all teams and not just teams who are receiving grants.
Here is the page on FIRST's site. Follow that link for more information. Teams - now is the time to do this, not later. We just started our process and our school will go through the hoops to get this form filled out.
We have not done this in any previous year. I wanted to start this thread to make this less of a suprise for all US teams.
Enjoy,
Andy B.