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This page is marked as deprecated, but Taxbit will continue supporting customers currently using these solutions. If you’d like to learn more about upgrading to our new React SDK with enhanced Digital W8/W9 support, reach out to our team today.


In the US, the IRS requires those making certain types of payments to collect and validate information about the payee. TaxBit's Digital W-9/W-8 product aims to assist you with this information collection process.

Forms W-9, W-8BEN, W-8BEN-E

The IRS has furnished the following forms to help payers classify payees as U.S. or Non-U.S. persons and gather any information needed to complete Form 1099 reporting.

  • Form W-9

    • A standardized IRS form that documents, under penalties of perjury, an individual or entity is a US Person and collects the user’s Name and Tax Identification Number (TIN) and other information needed to complete Form 1099 reporting.

  • Form W-8BEN

    • A standardized IRS form that documents, under penalties of perjury, an individual is not a US Person.

  • Form W-8BEN-E

    • A standardized IRS form that documents, under penalties of perjury, that an entity is not a US Person.

A Substitute Form W-9, W-8BEN, or W-8BEN-E can be used interchangeably with an IRS Form W-9, W-8BEN, or W-8BEN-E.  The Forms W-8/W-9 generated by TaxBit's Digital W-9/W-8 product are Substitute Forms that meet the relevant IRS criteria.

US and Non-US Persons

There are specific criteria and tests to determine whether a payee is a US or non-US Person.

A US Person is defined as:

  • Individuals

    • US citizens.
    • US permanent residents.
    • Individuals who meet the Substantial Presence test and become US tax residents for spending a certain amount of time in the US.

  • Entities

    • A partnership, corporation, company, or association created or organized (i.e., incorporated or registered) in the United States or under the laws of the United States.
    • An estate (other than a foreign estate).
    • A domestic trust (as defined in Regulations section 301.7701-7).

TaxBit's Digital W-9/W-8 product can assist you with determining whether a payee is a US Person.

Updated about 1 month ago