Form 1099-B, Proceeds From Broker and Barter Exchange Transactions
This form reports proceeds from brokers and barter exchanges to IRS and seller.
Form 1099-DIV, Dividends and Distributions
This form is used by banks and other financial institutions to report dividends and other distributions to taxpayers and to the IRS.
Form 1099-INT, Interest Income
File Form 1099-INT, Interest Income, for each person: to whom you paid amounts reportable in boxes 1, 3, and 8 of at least $10 (or at least $600 of interest paid in the course of your trade or business), for whom you withheld and paid any foreign tax on interest, or from whom you withheld (and did not refund) any federal income tax under the backup withholding rules regardless of the amount of the payment.
Form 1099-MISC, Miscellaneous Income
Use this form to report rents, royalties, prizes and awards and other fixed determinable income.
Form 1099-S, Proceeds From Real Estate Transactions
File Form 1099-S to report the sale or exchange of real estate.
Form 8832, Entity Classification Election
An eligible entity uses this form to elect how it will be classified for federal tax purposes, as a corporation, a partnership, or an entity disregarded as separate from its owner.
Form 14039, Identity Theft Affidavit
Complete and submit this form if you are an actual or potential victim of identity theft and would like the IRS to mark your account to identify any questionable activity.
Form SS-5, Application for Social Security Card
Use this application to apply for an original Social Security card, apply for a replacement Social Security card, or change or correct information on your Social Security number record.
Form W-7, Application for IRS Individual Taxpayer Identification Number
Use this form to apply for an IRS individual taxpayer identification number (ITIN). An ITIN is a nine-digit number issued by the U.S. Internal Revenue Service (IRS) to individuals who are required for U.S. tax purposes to have a U.S. taxpayer identification number but who do not have and are not eligible to get a social security number (SSN).
Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY
These instructions supplement the instructions for Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY. For general information and the purpose of each of the forms described in these instructions, see those forms and their accompanying instructions
Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
Give this form to the withholding agent or payer if you are a foreign person and you are the beneficial owner of an amount subject to withholding. Submit Form W-8BEN when requested by the withholding agent or payer whether or not you are claiming a reduced rate of, or exemption from, withholding.
Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
Give this form to the withholding agent or payer if you are a foreign person and you are the beneficial owner of U.S. source income that is effectively connected with the conduct of a trade or business within the United States.
Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding
Foreign persons are subject to U.S. tax at a 30% rate on income they receive from U.S. sources that consists of interest (including certain original issue discount (OID)), dividends, rents, premiums, annuities, compensation for, or in expectation of, services performed, or other fixed or determinable annual or periodical gains, profits, or income.
Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding
This form may serve to establish foreign status for purposes of sections 1441, 1442, and 1446.
Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente
Use el Formulario W-9(SP) para solicitar el número de identificación del contribuyente (TIN) de una persona de los Estados Unidos (incluidos los extranjeros residentes) y para solicitar ciertas certificaciones y reclamaciones de exención. (Vea Propósito del formulario en el Formulario W-9(SP)). Los agentes de retención pueden requerir que los beneficiarios estadounideses exentos les entreguen Formularios W-9(SP) firmados para superar toda presunción de condición de extranjero.
Internal Revenue Bulletin 1996-8
February 27, 1996
Internal Revenue Bulletin 1998-15
April 13, 1998
Internal Revenue Bulletin 2001-36
September 4, 2001
Internal Revenue Bulletin 2003-26
June 30, 2003
Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations.
Publication 519, U.S. Tax Guide for Aliens
For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens and resident aliens. This publication will help to determine an individual's status and gives information needed to file returns.
Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s)
This publication contains information about the backup withholding (BWH-B) requirements that apply to certain information returns.
Publication 4535 (.pdf), Identity Theft Prevention and Victim Assistance
Frequently Asked Questions