Who must fill W-9 in USA and when

Use Form W-9 only if you want to have no problems and are U.S. tax resident (including a foreign citizen resident in the U.S.) to provide your correct TIN to the person requesting it for tax payment.

Such persons may include those who are:

  • An individual who is a U.S. citizen or a foreign resident individual;
  • a partnership, corporation, united company or association created or organized in the United States or in accordance with US law;
  • inheritance fund (except for foreign inheritance fund); or
  • national trust fund (as defined in the Rules of section 301.7701-7).

When to fill out a form

In the version below, a person must send Partnership W-9 in order to confirm their tax status in the USA and to avoid withholding from them the share of net profit from trading or business activities carried out by the partnership in the USA:

  • in relation to an organization that is not a legal entity owned by a US tax resident, the tax resident of the USA is the owner himself, and not an organization that is not a legal entity;
  • in relation to the trust fund of the founder, the founder or other owner of which is a person who is a US tax resident, – as a rule, the US tax resident is the founder or other owner, and not the trust fund itself;
  • in relation to the US trust fund (excluding the founder’s fund) – when the US tax resident is the US trust fund and not the beneficial owners of the trust fund.

What will happen if you do not fill out the form on time

If you do not fill out the template and you won’t return the W-9 form indicating your TIN to the person requesting this form, additional withholding may be applied to you. See below for additional retention information.