New line 3b has been added to this form. Foreign vendors do not complete the Substitute Form W-9; foreign persons or entities must submit one of five available forms.Generally, a presumption of foreign status is required if a properly completed and signed Form W-9 is not received. INDIVIDUAL ACT-32 Forms. To sum up: one of the biggest differences between the W9 and the W8 is that W8 is for nonUS citizens or US citizens based outside of the US. Use Form W9 to provide your correct Taxpayer Identification Number (TIN) to the person who is required to file an information return with the IRS.