NRA and US Person Documentation

The collection of documentation from its customers is the backbone of the entire QI regime. Non Resident Alien (NRA) customers must be correctly identified and documented with the W-8 module or alternative documentary evidence (e.g. Know Your Customer, KYC, rules). US customers must submit a W-9 form instead.Only correctly documented QI customers are entitled to the reduced withholding tax.W8 and W9. There are different types of W-8 modules, each of which is used to document a type of customer.

Form Name	Recipient type
W-9	US person
W-8BEN	NRA natural persons
W-8BEN-E	NRA legal persons
W-8IMY	NRA:  Intermediary entities of other clients (es: NQI or other QI) Partnerships Flow Through Entities, FTE
W-8EXP	Other NRA customers requesting withholding tax exemption::  Non-US Governments International organizations Other exempted entities
W-8ECI	NRA customers requesting withholding tax exemption because the income received is relevant to the permanent establishment in the U.S.

As an alternative to the W-8 forms, the QI may collect other documentary evidence allowed by the IRS. For direct NRA customers, IRS allows documentation via the KYC rules. As an example, the QI may accept the copy of the ID card provided by its customer if it is considered as valid proof for the purposes of the KYC of the country in which the QI is established.