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. 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 form establishes 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.