C.F.R. 1.1441-5 Claiming to be a person not subject to withholding.
(a) Individuals. For purposes of chapter 3 of the
code an individual's written statement that he or she is a citizen of the
(b) Partnerships and Corporations. ...
(c) Disposition of Statement and Form The duplicate copy of each statement and form filed pursuant to this section shall be forwarded with a letter of transmittal to the
Now it is here:
owner's or payee's claim of
As you can plainly see in this regulation, you may claim that you are not subject to withholding of income tax if you give your payor a statement of Citizenship (in duplicate), instead of providing a W-4 or a W-9 with a Social Security number on it.
It is important that you provide your employer/client with the instructions of subsection (c), as no other IRS office in the country can deal with this Statement of Citizenship properly ! Now, why do you suppose they don't teach all of the IRS employees about this provision ?
Be sure to check what the IRS's instructions are in Publication 515 regarding the withholding of income tax. Do you see how these provisions are all consistent ?
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