Tax: Non-US Persons and Entities: Forms W-8 and 1099

All non-US persons and entities are required to complete an IRS Form W-8 to certify their country of tax residence.  If you complete Form W-8 you will not receive Form 1099.  However, you may receive Form 1042-S which reports interest payments, dividends, and substitute payments in lieu and applicable US tax withholding, thereon, from US securities paid to foreign investors. Refer to IRS Publication 519, US Tax Guide for Aliens, for more information.

Circular 230 Notice: These statements are provided for information purposes only, are not intended to constitute tax advice which may be relied upon to avoid penalties under any federal, state, local or other tax statutes or regulations, and do not resolve any tax issues in your favor.