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.
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