|Financial Institutions can use their own form instead of an official IRS form only where the replacement form contains all of the following information:
The form must be dated and signed and should be accompanied by appropriate documentary evidence that supports the individual’s status. (See Section 4.2)
The form can also request other information required either for other purposes, such as AML due diligence. Forms may be in either paper or electronic format.
A Financial Institution can use its own forms to cure any US indicia found in order to determine the account holder’s status. (See Sections 5.6 to 5.11)