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Information about Form W-9, Request for Taxpayer Identification Number (TIN) and Certification, including recent updates, related forms, and instructions on how to file. Form W-9 is used to provide a correct TIN to payers (or brokers) required to file information returns with IRS.

This page reviews how you must withhold 30% from the gross amount paid to a foreign payee unless you can reliably associate the payment with valid documentation.

Sometimes aliens experience significant delays in obtaining social security numbers. The consequences of these delays are discussed below.

Withholding certificate forms are often required to be filed by aliens who wish to claim various exemptions from withholding tax on U.S. source income, or who wish to notify their withholding agents of their U.S. or foreign status.

If you are making payments to a Withholding Partnership (WP), you do not have to withhold if the WP is acting in that capacity.

This section discusses who must pay the withholding tax, while involved in a partnership.

Nonresident aliens are not taxed on certain kinds of interest income.

The Internal Revenue Service (IRS) has received the following questions about Central Withholding Agreements (CWAs) from taxpayers and stakeholders during phone forums and other outreach events. The answers to these questions provide responses to general inquiries and are not citable as any type of legal authority.

This page contains information about Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual.

This page describes how if you cannot reliably associate a payment with valid documentation, that you must apply certain presumption rules or you may be liable for tax, interest, and penalties.