I need a blank W9 even if tax incentives are applicable to avoid additional withholding

Free printable blank W9 form is used to request a US resident taxpayer identification number (TIN) (including a resident alien) and to request specific warranties and declarations of exclusion. Tax agents are entitled to request signed blank W9 from payees eligible for US tax exemption to refute the presumption of foreign status. 

When do I need a blank W9 form?

For federal purposes, a US resident, among other persons, are:

  • Individuals who are US citizens or foreigners permanently residing in the USA;
  • Partnerships, corporations, companies or associations incorporated or organized in the United States or in compliance with United States law;
  • Any property complexes (except foreign);
  • Domestic trusts (the definition of which is given in section 301.7701-7 of the Regulations).

Established requirements for foreign workers

Foreigners are encouraged to use the appropriate W-8 or 8233 form, Withholding Tax Exemption for Independent (and Certain Dependent) Personal Services of a Foreign Non-Resident Individual. Withholding taxes from foreign individuals and legal entities that are not residents, and a list of forms W-8. Also, a foreign individual who is not a resident is entitled, in certain circumstances, to apply for the benefits of the corresponding agreement on the payment of student and postgraduate scholarships.

Analog of W-9 cess document

IRS allows residents Residents are prohibited
To develop and use their own W-9 template (an analogue of Form W-9) if its content is essentially the same as the official IRS W-9 document and it meets certain warranty requirements. To use an analogue of Form W-9, which requires the payee, by signing, to agree to the provisions not related to the necessary guarantees.
To include an analogue of W-9 paper in other commercial forms that they use in their business, such as signature samples for the account. Assume that the payee may be required to pay additional deductions if the payee does not agree with provisions of a similar form that are not relevant to the necessary guarantees.

However, guarantees on the analogue of W-9 should clearly state (as indicated in the official paper) that under penalty of responsibility for providing knowingly false information:

  • Payee TIN;
  • The recipient of the payment is not subject to the obligation to pay additional deductions due to the failure to provide information on income from interest and dividends;
  • The payee is a US resident;
  • The payee is exempted from the obligation to provide FATCA reporting.

To fill in the blank W9 equivalent of standard paper (PDF as well), which contains a separate line for signature in respect of warranties only, satisfies requirement that warranties be clearly stated.