The United States Internal Revenue Service (IRS) requires U.S. based organizations to obtain a completed Form W-9 or Form W-8BEN from every individual or organization that receives a payment and is not categorized as an “employee.”
To ensure we are in compliance, we are requesting the forms as part of the payment process as we begin our new fiscal year. A
The Form W-
8BEN
9 is required
annually and the
once every three years and a Form W-
9
8BEN is required
once every three years
annually.
All completed forms are kept on file at ICANN’s offices and are only produced for an audit of our organization and in order to demonstrate compliance with
the
U.S. law.
All U.S. based individuals and organizations should complete the Form W-9. If you carry a U.S. Passport or reside in the United States you are considered “U.S. based”.
All
All others should complete the Form W-8BEN.
Work
Payment for work performed in the United States may be subject to income tax reporting and withholding.
U.S. based persons/organizations with a Form W-9 on file would not be subject to federal income tax withholding and would receive an IRS Form 1099-MISC at the end of year.
Non-US Based persons who submit a Form W-8BEN will have the appropriate federal income taxes withheld for work performed while in the United States. Tax withholding will be based on the respective Tax Treaties. No taxes will be withheld if the work is performed outside the U.S.
Payments for Expense
Reimbursements
Reimbursement are not subject to tax withholding for either U.S. or Non-US persons provided the proper substantiation (receipts) are provided.
Please contact your tax advisor with any questions regarding your personal situation, and please feel free to contact AccountsPayable@icann.org if any additional information is needed.
In all cases we need either a completed W-9 or a W-8 on file.
