Do you still think your a taxpayer required to give a TIN because you are a resident working in the United States or possibly just as an employee required to fill out a W-4 or maybe an individual working for or as a U.S. person and compensation is being exchanged from a payor to a payee requiring you to fill out a W-9? If thats the case maybe you should read the definitions of the instructions you are following? “taxpayer”; The term “taxpayer” means any person subject to any internal revenue tax. 26USC7701(14) Requirement to give a TIN # 26USC6109 a) Supplying of identifying numbers When required by regulations prescribed by the Secretary: (1) Inclusion in returns Any person required under the authority of this title to make a return, statement,... §301.6109-1 Identifying numbers (D) An individual, whether U.S. or foreign, who is an employer or who is engaged in a trade or business as a sole proprietor should use an employer identification number as required by returns, statements, or other documents and their related instructions. (b) Requirement to furnish ones own number—(1) U.S. persons. Every U.S. person who makes under this title a return, statement, or other document must furnish its own taxpayer identifying number as required by the forms and the accompanying instructions. A U.S. person whose number must be included on a document filed by another person must give the taxpayer identifying number so required to the other person on request. For penalties for failure to supply taxpayer identifying numbers,... (2) Foreign persons... (i) A foreign person... (ii) A foreign person... (iii) A nonresident alien treated as a resident... (iv) A foreign person... (v) A foreign person... (vi) A foreign person... (vii) A foreign person... (viii) A foreign person... Resident, A foreign person who is residing in the United States, resident alien.26USC7701(b)(1)(a). United States,when used in a geographical sense includes the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa. “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa. 26USC3121(e) Employee, an officer, employee, or elected official of the United States, a State, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing. 26USC3401(c) and 26USC6331(a) Individual, The term alien individual means an individual who is not a citizen or a national of the United States. 26CFR1.1441-1(c)(3)(i) U.S. Person, an American citizen or domestic entity that is involved in or serving as the intermediary, flow-through entity, or a financial pipeline through which U.S. source income flows to its FOREIGN destination. T.D. 8734 Payee and Payor. The term payor is defined... and generally includes a withholding agent, as defined in § 1.1441-7(a). The term also includes any person that makes a payment to an intermediary, flow-through entity, or U.S. branch that is not treated as a U.S. person to the extent the intermediary, flow-through, or U.S. branch provides a Form W-9 or other appropriate information relating to a payee so that the payment can be reported under chapter 61 of the Internal Revenue Code and, if required, subject to backup withholding under section 3406. CFR 1.1441-1(c)(19) Withholding Agent -Withholding Agent, means any person, U.S. or foreign, that has the control, receipt, custody, disposal, or payment of an item of income of a FOREIGN PERSON subject to withholding, 26CFR1.1441-7
Posted on: Tue, 25 Mar 2014 02:27:57 +0000
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