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Form W-9

Given to a payer, not the IRS — it certifies that you are a US person and states your taxpayer ID.

Request for Taxpayer Identification Number and Certification. It never goes to the IRS: it goes to whoever is paying or holding money for you, so they can report correctly and decide whether to withhold. You certify three things — that the TIN shown is correct, that you are not subject to backup withholding, and that you are a US person. Expats meet it from an unexpected direction: under FATCA, a foreign bank that identifies US indicia on an account will ask for a Form W-9 so it can report the account, or for evidence that you are not a US person. Signing one is not optional paperwork; it is a certification of US status, and refusing to provide it usually results in backup withholding at 24% or the account being closed.

Full guide

Certifying US status in the supported form set

Related

This glossary entry is general reference, not advice for your specific return. Start your filing on the residency step.