Form W-9 has space to enter an Exempt payee code (if any) and Exemption from FATCA Reporting Code (if any). Give Form W8 BEN to the withholding agent or payer if you are a foreign person and you are the beneficial owner of an amount subject to withholding.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. 8 forms are Internal Revenue Service (IRS) forms that foreign individuals and businesses must file to verify their country of residence for tax purposes. As of 1 January 2018, the US Internal Revenue Service (IRS) requires that the Form W-8BEN include your foreign tax identifying number (foreign TIN). Foreign vendors do not complete the Substitute Form W-9; foreign persons or entities must submit one of five available forms. Form W-9 has an Exemptions box on the front of the form that includes entry for the Exempt payee code (if any) and Exemption from. If I am not a US person, must I fill out W9? A U.S. citizen or resident alien will never have to complete a W-8 form. For assistance with completing the W-9 Form, please review instructions below.