IMG_0020 - (Rev. O ctober 2 007) Department t heT reasury...

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,",' llU-9 (Rev. October 2007) Department of the Treasury lnternal Bevenue Seruice Request for Taxpayer ldentification Number and Certification Give form to the requester. Do not send to the lRS. - Exemot tl Social security number i t'f{- i Date > Definition of a U.S. person. For federal tax purposes, you are considered a U.S. person ityou are: o An individual who is a U.S. citizen or U.S. resident alien, o A partnership, corporation, company, or association created or organized in the United States or under the laws of the United States, . An estate (other than a foreign estate), or o A domestic trust (as defined in Regulations section 301.7701-7\. Special rules for partnerships. Partnerships that conduct a trade or business in the United States are generally required to pay a withholding tax on any foreign partners' share of income from such business. Further, in certain cases where a Form W-9 has not been received, a partnership is required to presume that a partner is a foreign person, and pay the withholding tax. Therefore, if you are a U.S. person that is a partner
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This note was uploaded on 02/21/2011 for the course HIST 2620 taught by Professor Lee during the Spring '08 term at North Texas.

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