Topic: Foreign Account Tax Compliance Act (FATCA)
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IRS: Form W-9 – Request for Taxpayer Identification Number and Certification
Use Form W-9 to request the taxpayer identification number (TIN) of a U.S. person (including a resident alien) and to request certain certifications and claims for exemption. (See Purpose of […]
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IRS: Form W-8BEN – Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)
For use by individuals. Entities must use Form W-8BEN-E. Individuals must give Form W-8BEN to the withholding agent or payer if they are a nonresident alien who is the beneficial […]
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IRS: FATCA Information for U.S. Financial Institutions and Entities
Among other requirements, U.S. financial institutions and other types of U.S. withholding agents are required to withhold 30% on certain U.S. source payments made to foreign entities, if they are […]