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Procurement

Foreign Supplier

Foreign Individual

The payment is exempt from US tax under a tax treaty and the beneficial owner has an ITIN or SSN.

OR

A foreign individual or entity claiming that income is effectively connected with the conduct of trade or business within the U.S. (unless claiming treaty benefits). The income is effectively connected with a trade or business in the USA and the owner has an EIN, ITIN or SSN

 

Foreign Business

The payment is exempt from US tax under a tax treaty and beneficial the owner has an EIN, ITIN or SSN.

 

Foreign Partnership

A foreign simple trust, or a foreign grantor trust (unless claiming treaty benefits) (see instructions for exceptions), Any person acting as an intermediary. (Withholding Foreign Partnership or Foreign Trust): The recipient of the income is a withholding foreign partnership or foreign trust that has provided a valid WIMY with a WP-EIN or WT-EIN.

 

Foreign Government

International organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, or government of a U.S. possession claiming that income is effectively connected U.S. income or that is claiming the applicability of section(s) 115(2), 501(c), 892, 895, or 1443(b) (unless claiming treaty benefits) (see instructions for other exceptions). The beneficial owner of the payment is a tax-exempt organization under US tax rules.