Dear experts, I am a US citizen living abroad and have an investment account with funds in the US. I am trying to figure out which dividends from the funds should go to foreign tax credit Form 1116.  Below are the funds in question. Thank you! ... View more

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?  ... View more