Social Security/Taxpayer ID

A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS). This is the number commonly used to file your tax return.

If you are an individual, your TIN is usually your Social Security Number (SSN), which is issued by the Social Security Administration (SSA). If you don’t qualify for an SSN, you may have an Individual Taxpayer Identification Number (ITIN), which is issued by the IRS.

If you are a business entity, a trust, or an Estate, your TIN is usually your Employer Identification Number (EIN), which is issued by the IRS.

U.S. Persons

Are you a US person for tax purposes?

This includes U.S. citizens or a U.S. resident, U.S. corporations, or an estate or trust formed in the U.S.

What is a U.S. resident for tax purposes?

If you are a permanent resident of the U.S. (green card holder), you are a U.S. resident for tax purposes.

If you are a non-US citizen without permanent resident status, and need to determine whether you are U.S. resident for tax purposes, please visit the IRS at:

FATCA reporting

FATCA stands for Foreign Account Tax Compliance Act. This act requires certain US persons to report information about foreign financial assets and accounts. If you fill out a W-9 form with a foreign financial institution, you may need to provide a FATCA code. Since you are US person, opening an account with us, a US financial institution, this certification does not apply to this account.