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Electronic signatures on W-8s vs. W-9s
April 19, 2023
Q. Why is an electronic signature acceptable on a W-8 but not a W-9?
A.
(Answered by IOFM's third-party tax experts)
Because the federal regulations at sec. 1.1441-1(e)(4) applicable to the W-8 series of forms were amended to permit electronic signatures (if the signature meets the requirements stated in the regulations), but those regulations specifically state "These provisions do not apply to Forms W-9 (or their substitutes)." The regulations at sec. 31.3406(h)-3 applicable to Form W-9 have…
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