A W-9 form is an Internal Revenue Service (IRS) form, also known as a Request for Taxpayer Identification Number and Certification form, which is used to confirm a person’s taxpayer identification number (TIN). This confirmation can be requested for either an individual defined as a U.S. citizen or a person defined as a resident alien. An SPV Organizer should collect a completed W9 from each of their US investors. A completed W9 form allows for an SPV tax return (form 1065) to be properly prepared.
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