04.03 – Withholding Certificates

Withholding certificates issued by the IRS such as the W-8 and W-9 series are acceptable in establishing an account holder’s status. A Financial Institution may rely upon a pre-FATCA W-8 form, where one is required to establish the account holder’s status, in lieu of obtaining an updated version of the form until such time that the W-8 is required to be renewed.