U.S.A.: FATCA: Form W-9: IRS publishes revised form and instructions

08.01.2015

On 7 January 2015, the U.S. Internal Revenue Service (IRS) published on its website a new revised version of the form W-9 (revision date December 2014) as well as the Instructions for the Requestor. The use of the revised form (revision date December 2014) should be privileged, however, the prior version (revision date August 2013) is still valid and will be acceptable until 1 June 2015.

We continue to monitor the implementation of FATCA and will provide more information as it becomes available.

This Taxflash is intended to provide customers with general information gathered from different sources that are generally believed to be reliable. Clearstream Banking S.A. does not guarantee the accuracy or completeness of the information and does not undertake to keep it up to date. Use of the information made available in this Taxflash is at the customer’s own risk and Clearstream Banking S.A., its subsidiaries and affiliates expressly disclaim any liability for any errors or omissions reflected herein. The information in this Taxflash does not constitute legal or tax advice.