Form IRS W-9

Use Form W-9 to request the taxpayer identification number (TIN) of a U.S. person (including a resident alien and to request certain certifications and claims for exemption. Withholding agents may require signed Forms W-9 from U.S. exempt recipients to overcome any presumptions of  foreign status. For federal purposes, a U.S. person includes but is not limited to::

An individual who is a U.S. citizen or U.S. resident alien,

A partnership, corporation, company, or association created or organized in the United States or under the laws of the United States.

Any estate (other than a foreign estate), or

A domestic trust (as defined in Regulations section