The United States Internal Revenue Service (IRS) requires BMI to obtain tax forms to establish your status as U.S. or Foreign for tax purposes.
Frequently Asked Questions
Q: How do I determine my status as U.S. or Foreign?
A: Complete rules are available at IRS.gov.
High-level definitions are also provided below. If you need additional help, contact BMI at taxforms@bmi.com.
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U.S. Person or Entity
- U.S. Citizen. Note: U.S. Citizens always submit W-9 forms, even if they reside in a foreign country
- Citizen of a U.S. Possession: Puerto Rico, Guam, U.S. Virgin Islands, Northern Mariana Islands, American Samoa
- U.S. Resident Alien: An alien individual who currently resides in the U.S. and meets either the green card test or substantial presence test set by the IRS. For more info, visit IRS.gov: https://www.irs.gov/individuals/international-taxpayers/determining-alien-tax-status
- Corporation created or organized in the United States or under the law of the United States or of any State
- Partnership created or organized in the United States or under the law of the United States or of any State
- Any estate or trust other than a foreign estate or foreign trust.
See Internal Revenue Code section 7701(a)(31) for the definition of a foreign estate and a foreign trust.
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Foreign Person or Entity
- Nonresident Alien. An alien is any individual who is not a U.S. citizen or U.S. national. A nonresident alien is an alien who has not passed the green card test or the substantial presence test
- Corporation created or organized in a foreign country or under the laws of a foreign country
- Partnership created or organized in a foreign country or under the laws of a foreign country
- Foreign trust or foreign estate
- Any other person that is not a U.S. person.
Q: Why is BMI asking for a new tax form?
A: In some cases, the IRS requires that you provide an updated form to BMI on a set schedule. For example, Form W-8BEN expires at the end of the 3rd calendar year from which it is signed.
Another reason BMI may request an updated tax form is due to a Change in Circumstance that we have been made aware of pursuant to the guidelines below.
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Change of address to an address in the United States
If a foreign person’s address changes to the U.S., the submitter is required to notify BMI within 30 days of the change in circumstances and file a tax form as appropriate. A change in circumstance can now include a change in phone number to a U.S. phone number, in addition to a change in address.
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Move outside the country where the submitter has been claiming treaty benefits
If a foreign person claiming treaty benefits moves to another foreign country, the submitter is required to notify BMI within 30 days of the change in circumstances and file a new tax form.
Note: The submitter is not required to submit a new tax form if the change of address is to another address within the same foreign country.
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The submitter becomes a U.S. Citizen or resident alien after the form is submitted
If the submitter becomes a U.S. citizen or resident alien, they are no longer subject to the NRA 30% withholding rate. The submitter must notify BMI within 30 days of becoming a U.S. citizen or resident alien. A new form W-9 may be requested.
Note: If the submitter is a dual citizen, and one of the countries of citizenship is the US, they must submit a W-9 form and will be considered a US person regardless of their other citizenship country.
Q: What happens if I do not submit a tax form?
A: BMI will use IRS Presumption Rules to make a determination of your status as U.S. or Foreign.
Q: How do I request a refund from the IRS if I am not a resident of the U.S.?
Q: How do I claim Tax Treaty Benefits?
A: If a tax treaty between the United States and your country provides a reduced rate of withholding, you may claim treaty benefits by providing a valid Tax Form to BMI with either the Foreign Tax Identifying number issued by your country of residence or a U.S. Taxpayer Identification Number (TIN).
