If an account is jointly held, the PFFI should request a Form W-9 from each holder that is a U.S. For more information, see Regulations section 1.1446-1.Ī participating foreign financial institution (PFFI) should request Form W-9 from an account holder that is a U.S. partners to overcome a presumption of foreign status and to avoid withholding on the partner's allocable share of the partnership's effectively connected income.
resident alien Ī partnership, corporation, company, or association created or organized in the United States or under the laws of the United States Īny estate (other than a foreign estate) orĪ domestic trust (as defined in Regulations section 301.7701-7).Ī partnership may require a signed Form W-9 from its U.S.
