0

A US citizen (A) marries a G-4 visa holder (B) who lives in the US. They elect to treat B as a resident alien for income tax purposes so they can file a joint tax return.

After the couple have made this election, B's bank asks for a form W-8BEN. The instructions say that one condition under which someone should not file W-8BEN is

You are a U.S. citizen (even if you reside outside the United States) or other U.S. person (including a resident alien individual). Instead, use Form W-9 to document your status as a U.S. person.

Does the election mean that B should file W-9 instead?

0

Does the election mean that B should file W-9 instead?

No. B should continue to complete form W-8BEN. The instructions for form W-9 say

Foreign person. If you are a foreign person or the U.S. branch of a foreign bank that has elected to be treated as a U.S. person, do not use Form W-9. Instead, use the appropriate Form W-8 or Form 8233 (see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities).

(formatting in original)

Not the answer you're looking for? Browse other questions tagged or ask your own question.