This document provides instructions for completing Form W-9, which is used to provide a taxpayer identification number (TIN) to a requester. It includes definitions of a U.S. person, special rules for partnerships, and instructions for foreign persons. It also covers backup withholding, FATCA reporting, penalties for non-compliance, and specific instructions for filling out the form.
documents/vol00010-efta01459480-pdf.pdf
{"title":"Instructions for Form W-9","document_date":"2014-12","document_type":"financial","document_subtype":"tax form instructions","key_organizations":["IRS","Social Security Administration"],"reference_numbers":["301.7701-7","1446","515","1040","1040A","1040EZ","301.7701-2"]}