This document provides instructions for completing Form W-9, which is used to certify a taxpayer's TIN, claim exemption from backup withholding, and certify FATCA status. It includes definitions of U.S. persons, special rules for partnerships, and guidelines for foreign persons. It also explains backup withholding, FATCA reporting, and penalties for non-compliance.
documents/vol00010-efta01354056-pdf.pdf
{"title":"Form W-9 Instructions","document_type":"financial","document_subtype":"tax document","key_organizations":["IRS"],"reference_numbers":["DB-SDNY-0038649","SDNY_GM_00184833","EFTA01354056"]}