Glossary - IRS Forms
Withholding certificates, also referred to as W forms, are US Internal Revenue Service (IRS) tax forms.
The W-9 form is a ‘request for taxpayer identification number and certification. This US tax form is provided by an account holder to confirm and certify their US status.
The W-8 series forms are currently used by foreign persons (including corporations) to certify their non-US status.
The forms establish that one is a non-resident alien or foreign corporation, to avoid or reduce tax withholding from US source income.
These forms will permit a non-US customer to self-certify their status under FATCA.