Acceptable Curing Documentation
The following sections describe acceptable examples of curing documentation that may be provided.
Please note: This is not intended to be an exhaustive list, nor tax advice. For formal guidance on curing tax documentation please consult with your tax advisor.
Entities- Acceptable: Government business registry information, articles of incorporation, or other trustworthy third party documents
- Not Acceptable: Applications for registration that cannot be verified as being approved
- Acceptable: Government identification or documentation (e.g., a tax assessment) that lists the individual's address, bank statements, or other trustworthy third party documents
- Not Acceptable: Statements or documents provided by the user, including tax returns
In addition, below are some criteria to consider when reviewing curing documentation:
- Name: The name included on the curing documentation must match the name provided on Line 1 of the submitted Form W-8.
- Date: The curing documentation must not be out-of-date, or expired.
- Address: To the extent the curing documentation is being provided to substantiate an address included on a Form W-8 (i.e., a post office box or care-of address), the address included on the curing documentation should match the permanent address provided on the Form W-8.
- Jurisdiction: To the extent the curing documentation is being provided to resolve US Indicia that has been noted, the jurisdiction of tax residence included on the curing documentation should match the non-US jurisdiction included as the end customer’s permanent address on an updated Form W-8.