Forms used by all U.S. payees

W-9 Request for Taxpayer Identification Number and Certification (1105 IRS Form)

Forms used by foreign payees

Certificate of Foreign Status of Beneficial Owner for U.S. Tax Withholding (1098 Form W-8BEN)

Certificate of Foreign Person's Claim for Exemption from Withholding (1098 Form W-8ECI)

Certificate of Foreign Government or other Forgeign Organization for U.S. Tax Withholding (1098 Form W-8EXP)

For use by business payees only

NIGP Commodity/Service Code Listing