Form W-9 is used to request an individual’s taxpayer identification number.
Foreign investors are sometimes asked to complete and return Form W-9 to their managing agent, booking agent, U.S. bank etc. The Form W-9 is used to request an individual’s taxpayer identification number. For federal tax purposes you are considered a U.S. person if you are a U.S. citizen or U.S. resident alien, a partnership, corporation, company or association created or organized in the U.S. or under the laws of the U.S..
If you are an individual who is NOT a U.S. citizen or U.S. resident alien, foreign partnership or foreign corporation you should complete the appropriate W-8 form.
Please exercise caution when providing the information which includes your name, address and taxpayer identification number – make sure you know the person or business requesting the information and how your tax information will be used.
