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.
only W-9 payees enter the final tax filing flow. W-8 forms are used for non-U.S. tax status collection and compliance recordkeeping, and do not enter final 1099-NEC filing.