Section references are to the Internal Revenue Code unless otherwise noted.
Table of Contents
- Instructions for the Withholding Agent
- What's New
- Before You Begin
- Requirement To Withhold
- Who Is the Withholding Agent?
- Responsibilities of the Withholding Agent
- Failure To Obtain Form W-8 or Form W-9 — Presumption Rules
- Requesting Form W-8
- Due Diligence Requirements
- Period of Validity
- Substitute Forms W-8
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