I am helping a friend with some tax questions.
She is a nonresident alien currently live outside of the US.
She has SSN.
She has a bank account in the US.
The bank asks her to file a W8 form first, then when they know she has SSN, they ask her for fill out W9.
W9 says a US person needs to fill out W9 but it doesn't seem like she fits into the definition of a US person.
If you are a U.S. person and a requester gives you a form
other than Form W-9 to request your TIN, you must use the
requester’s form if it is substantially similar to this Form W-9.
Definition of a U.S. person. For federal tax purposes, you are
considered a U.S. person if you are:
- An individual who is a U.S. citizen or U.S. resident alien;
- A partnership, corporation, company, or association created or
organized in the United States or under the laws of the United States;
- An estate (other than a foreign estate); or
- A domestic trust (as defined in Regulations section 301.7701-7).
She is not a US citizen, an estate, or a domestic trust. Does have a bank account in the US make her fall into the category of partnership?
