W-9

W-9

Katelynn Minott, CPA & CEO profile picture
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Form W-9, Request for Taxpayer Identification Number and Certification, is an IRS form used by U.S. persons to provide their name, taxpayer identification number, and tax classification to a requester. It is usually given to a bank, brokerage, employer, client, payment platform, or other payer rather than filed directly with the IRS.

Why it matters for U.S. expats

Form W-9 matters because U.S. citizens and green card holders abroad are usually still U.S. persons for tax purposes. A U.S. expat may be asked for Form W-9 by a foreign bank, U.S. client, investment platform, or payer to confirm U.S. tax status and support FATCA, Form 1099, backup withholding, or account reporting rules.

Common questions

1. What is Form W-9?

Form W-9 is an IRS form used to give a requester the taxpayer’s name, taxpayer identification number, and certification of U.S. person status.

2. Who should complete Form W-9?

U.S. persons usually complete Form W-9. This includes U.S. citizens, U.S. tax residents, domestic businesses, and certain U.S. trusts or estates.

3. Do U.S. expats use Form W-9?

Yes, in many cases. U.S. citizens and green card holders living abroad are usually still U.S. persons and may need to provide Form W-9 when asked by a bank, client, payer, or financial institution.

4. Is Form W-9 filed with the IRS?

Usually no. Form W-9 is normally given to the requester, who keeps it on file and uses the information for tax reporting.

5. What is the difference between Form W-9 and Form W-8BEN?

Form W-9 is for U.S. persons. Form W-8BEN is for foreign individuals who need to certify foreign status for U.S. withholding and reporting purposes.

6. Why would a foreign bank ask a U.S. expat for Form W-9?

A foreign bank may ask for Form W-9 because FATCA requires foreign financial institutions to identify and report certain U.S. account holders.

7. What happens if a U.S. person does not provide Form W-9?

The requester may apply backup withholding or be unable to complete account, payment, or reporting requirements.

8. What taxpayer identification number is used on Form W-9?

Individuals usually provide a Social Security number or Individual Taxpayer Identification Number. Businesses usually provide an Employer Identification Number.

9. Should a nonresident alien complete Form W-9?

Usually no. A nonresident alien generally uses the appropriate Form W-8, such as Form W-8BEN, unless a specific rule or election changes the filing position.

When to get help

Professional guidance is important when:

  • You are living abroad and have been asked to complete Form W-9.
  • You are unsure whether you are a U.S. person or foreign person for tax purposes.
  • A bank, brokerage, payment platform, employer, or client asks for Form W-9 or Form W-8BEN.
  • You are a green card holder living outside the United States.
  • You receive Form 1099 income while living abroad.
  • You are worried about FATCA reporting, backup withholding, or mismatched taxpayer information.
  • You are completing tax forms for a foreign spouse, foreign entity, trust, or business.

Bright!Tax can help confirm whether Form W-9, Form W-8BEN, or another withholding certificate is appropriate and coordinate the result with your U.S. expat tax return. Get started with Bright!Tax.

Official sources

Reviewed by

Katelynn Minott, CPA & CEO

Last reviewed

July 2026

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