U.S.A. : FATCA : IRS releases a new Form W-9
The U.S. Internal Revenue Service (IRS) has released a new version of Form W-9, Request for Taxpayer Identification Number and Certification, and the related instructions.
This form is for use as of August 2013 in FATCA reporting by Foreign Financial Institutions (FFIs) with reporting obligations under the Foreign Account Tax Compliance Act (FATCA).
No significant changes have been noted in this final version or in the related instructions.
We continue to monitor the implementation of FATCA and will provide more information as it becomes available.
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