U.S.A.: FATCA: IRS publishes updated Form W-9


On 9 November 2017, the Internal Revenue Service (IRS) published an updated version of Form W-9 (Request for Taxpayer Identification Number and Certification).

The main change on the updated Form W-9 is that it clarifies when the Limited Liability Company (LLC) box should be checked.

The above information is not intended to be exhaustive. We continue to monitor the information available on the market and will provide more information as it becomes available.

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