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Sufficient information to consider a supplier a U.S. entity?
April 5, 2023
Q. When a supplier completes a W-9 form with TIN starting with 98 and also has a U.S. address, is this reportable as 1099 or 1042 reporting? Can we consider them a U.S. supplier?
A.
(Answered by IOFM's third-party tax experts)
If the form has a signature and date then it is respected as providing certification under penalties of perjury that the named payee (line 1) is a U.S. entity or U.S. individual (assuming your organization doesn't have other information in your records which would give…
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