This document provides instructions for completing Form W-9, which is used to certify a taxpayer's identification number (TIN) and exemption from backup withholding. It outlines the definition of a U.S. person, special rules for partnerships, and the implications of backup withholding and FATCA reporting. It also details penalties for failing to provide correct information and the need to update information if circumstances change.
documents/EFTA01394812.pdf
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