Based on the payee's tax residency status, one of the following forms must be completed:
| Form | Applicable to |
|---|---|
| W-9 | U.S. individuals or entities |
| W-8BEN | Non-U.S. individuals |
| W-8BEN-E | Non-U.S. entities or corporations |
| W-8ECI | Non-U.S. individuals or corporations with income effectively connected to a U.S. trade or business |
| W-8EXP | Foreign governments, international organizations, tax-exempt entities, and similar organizations |
| W-8IMY | Non-U.S. partnerships, trusts, and intermediaries |
These forms determine how a payee is classified for tax reporting and whether the payee should enter a 1099 filing workflow.