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If you are providing Form W-9 to an FFI to document a joint account each holder of the account that is a U.S. person must provide a Form W-9. See What is backup withholding later. Form W-9 Rev. 11-2017 Page 2 By signing the filled-out form you 1. Also see Special rules for partnerships earlier. Note The grantor also must provide a Form W-9 to trustee of trust. See What is FATCA reporting later for further...
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