Line 15 on Form W-8

March 1, 2019


Q. It is my understanding that all foreign vendors need to complete line 15 in Section III unless it is an interest or dividend payment. Is this correct?  We have vendors, both in Canada & the UK, they are stating that they do not need to complete line 15. Any Suggestions? The one from the UK has checked box 14B Subsidiary of a publically traded corporation and has provided a US tax ID # starting with 98 as well as a foreign TIN. We are paying this vendor for services that are both US sourced…

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