Instructions for completing Form W-9, including certification of TIN, backup withholding, and FATCA reporting. It provides definitions of U.S. persons, special rules for partnerships, and guidelines for nonresident aliens and foreign entities. It also outlines penalties for failure to furnish TIN and false information regarding withholding.
doj/DataSet10/EFTA01391904.pdf
{"title":"Form W-9 Instructions","document_type":"financial","document_subtype":"tax form instructions","key_organizations":["IRS"]}