IRS Instructions for the Requester of Form W-9: a foreign person may not give a Form W-9 (IRS, Instructions for the Requester of Form W-9, Form W-9)
A buyer's vendor form that asks every payee for a W-9 does not fit a foreign holder, which must give a W-8 instead.
Dated 18 Oct 2026Source checked 18 Oct 2026Basis: primary text
In the source's own words
“A foreign person, including a U.S. branch of a foreign person that is treated as a U.S. person under Regulations section 1.1441-1(b)(2)(iv) or a foreign branch of a U.S. financial institution that is a QI, may not provide a Form W-9.”
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