Documenting Taxpayer Status - Non U.S. Persons with U.S. Addresses
The U.S. Internal Revenue Service generally considers individuals with certain U.S. connections to be U.S. resident taxpayers who are required to complete IRS Form W-9 and provide IB with a U.S. taxpayer ID (e.g., social security number).
One common indicator of a U.S. connection for individuals is the presence of a U.S. residential or mailing address. In these cases, the individual is assumed to be a U.S. taxpayer and required to submit Form W-9 unless they can demonstrate that the address falls under one of the permissible explanations for a U.S. connection. These include:
(A) You do not meet the “substantial presence test” for U.S. tax residency as found in U.S. Treasury Regulation 301.7701(b)-1(c) and the address in the U.S. is
o a secondary residence (e.g., vacation home).
o of a business I/we own.
o that of an addressee that forwards mail to my/our address in [insert treaty county] to ensure more reliable / secure delivery.
o Other (please provide explanation)
Individuals relying upon this “substantial presence test” must also indicate the number of days they were present in the U.S. for each of the current and prior two year periods, including the remaining days in the current year that they intend to be in the U.S.
(B) You meet the closer connection exception described in US Treasury Regulation § 301.7701(b)-2 and the address in the United States is
o a secondary residence (e.g., vacation home).
o of a business I/we own.
o that of an addressee that forwards mail to my/our address in [insert treaty county] to ensure more reliable / secure delivery.
o Other (please provide explanation)
Individuals claiming that this subsection (B) applies, must state the country to which they have a closer connection and demonstrate how that closer connection is established. IRS Tax Form 8840 or your tax advisor may help you understand the closer connection test and how you could qualify.
(C) You are present in the United States as a student, teacher or trainee at a US institution. Here you will need to provide a copy of your F, J, M or Q visa from U.S. Immigration and Customs Enforcement.
(D) You are present in the United States as a foreign diplomat. Here you will need to provide a copy of your A or G visa (other than A-3 or G-3 visa) from U.S. Immigration and Customs Enforcement.
(E) You are present in the United States and are a spouse or unmarried child under the age of 21 of a person described in (C) or (D) above. Here you will need to provide a copy of your visa.
Note: the examples above are not the only permissible explanations for US connections. If none of the examples apply to your situation but you still believe you are a non-US taxpayer, you will need to provide a written explanation supporting your claim of non-US status