FATCA FAQs - Issues Involving U.S. Place of Birth

FATCA related FAQs involving U.S. Place of Birth. See KB2601 for other FATCA related FAQ topics.

 

Q1: I was born in the United States but I do not have a U.S. passport and am not a U.S. taxpayer. Why am I being asked for additional documentation?
 

A1: In most cases, you automatically acquired U.S. citizenship when you were born in the United States even if you have never applied for a passport. U.S. tax rules designate all U.S. citizens as U.S. taxpayers, even those that did not live in the U.S. or receive a U.S. passport. U.S. citizens are required to provide us with IRS Form W-9 and a valid taxpayer ID (e.g. Social Security Number). Nevertheless, we may accept IRS Form W-8 from you to establish your status as a non-U.S. taxpayer if you provide us with a copy of your Certificate of Loss of Nationality of the United States (Form DS-4083) and a copy of your passport evidencing citizenship in another country.

Alternatively, you may provide us with a written explanation of why you are not a U.S. citizen (for instance, you were born in the United States to parents who were fully-accredited foreign diplomats). We may request further information from you depending on the explanation provided.
 

 

Q2: I was born in the United States but I am not a U.S. taxpayer. I do not have a Certificate of Loss of Nationality of the United States (Form DS-4083). What should I do?
 

A2: In general, you are a U.S. citizen and U.S. taxpayer if you were born in the United States. Unlike many jurisdictions, the U.S. taxes its citizens regardless of where they live (or even if they have never lived in the United States). We cannot accept IRS Form W-8 from a U.S. citizen, and must receive a Form W-9 instead. If you are a former U.S. citizen who gave up your citizenship, please refer to the FAQ above for the additional information and documentation you may need to provide to establish your status as a former U.S. citizen.
 

 

We do not provide tax advice. Please consult your tax advisor for advice in completing tax forms and determining your taxpayer status.

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