US residency status for tax purposes determines the appropriate tax certification that applies to your account.  US citizens and legal residents (Green Card holders) are required to complete Form W-9 regardless of residence.  All US formed entities and US operations of foreign entities complete Form W-9.  If you hold a permanent work Visa and reside in the US you may also complete a W-9.

All others are considered to be non-US persons (also known as nonresident aliens) and will be required to complete a Form W-8.  Foreign students and teachers living in the US who maintain residency in their home countries are required to complete Form W-8.

The rules are complex in this area.  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.