Country-specific guidance Current

IRS Form W-9 and W-8 collection for tax reporting clients

The right form depends on who the payee is, not on which form is more familiar.

Collecting the wrong tax form from a client or payee creates avoidable rework later. This guide sets out when to use Form W-9 versus Form W-8. It is general information, not tax advice.

Action plan

1 Collect Form W-9 to obtain a US payee's correct taxpayer identification number Form W-9 exists to give whoever files an information return the correct TIN to report against.

The IRS describes Form W-9 as the form a US person uses to provide their correct taxpayer identification number (TIN) to a person or organisation who is required to file an information return with the IRS reporting income paid, real estate transactions, mortgage interest, or similar payments. Collect it from a payee before or at the point payments begin, so the TIN is on file when reporting obligations arise.

  • Collect Form W-9 from a US payee to obtain their correct TIN
  • Collect it before or at the start of the engagement, not after payments have already been made
  • Keep the completed form on file for as long as your firm's information-return obligations may require it

Done when: A completed Form W-9 is on file for each US payee before payments requiring information-return reporting begin

IRS: About Form W-9
2 Don't use Form W-9 for a foreign payee -- confirm status and check current IRS Form W-8 guidance A foreign person receiving US-source income needs a different form entirely -- confirm status before defaulting to W-9.

Form W-9 is for US persons. Where the payee is a foreign person, or a foreign entity receiving US-source income, Form W-9 is the wrong form. Confirm a payee's US or foreign status before deciding which form to request, and check the IRS's current Form W-8 instructions directly for the specific variant and requirements that apply to that payee -- this guide's own source citation covers Form W-9 only, not the detail of Form W-8's variants.

  • Confirm whether the payee is a US person or a foreign person before choosing a form
  • For a foreign payee, check the IRS's own current Form W-8 instructions rather than assuming which variant applies
  • Don't default to Form W-9 for a payee whose status hasn't been confirmed

Done when: Each payee's US or foreign status was confirmed, and a foreign payee's form need was checked against the IRS's own current Form W-8 guidance

3 Refresh the form when a payee's details or circumstances change A form on file from years ago may no longer reflect the payee's current status.

Treat a collected W-9 or W-8 as current only while the payee's underlying details and status remain accurate. Where a payee's name, entity structure, address, or US/foreign status changes, request an updated form rather than continuing to rely on the original.

  • Request an updated form when a payee's name, entity structure, or address changes
  • Request an updated form if a payee's US or foreign status changes
  • Don't treat an old form on file as current without checking for a change

Done when: Payee tax forms on file are refreshed when the underlying details or status they certify have changed

See the current status of Corporate Transparency Act beneficial ownership reporting