Depending on the type of US tax form and information entered by the payee, the payee may be required to provide additional documents for verification and/ or an explanation as to why certain information was entered. The following table provides examples of when additional documents are required.
US Tax Form Type | Trigger for Document required | Evidence Required | Acceptable Documents |
---|---|---|---|
W-8BEN |
|
Evidence of non-US address/ treaty address (only if treaty is being claimed) AND explanation of US address |
|
W-8BEN |
|
Evidence of treaty address |
|
W-8BEN | Selecting:
|
Authorization of the listed representative(s) to inspect and/ or receive confidential tax information and to perform the acts on another's behalf (e.g., IRS Form 2848) | Power of attorney |
W-8BEN | Selecting:
|
Explanation for signing on behalf of someone else without power of attorney (POA) | |
W-8BEN-E |
|
Evidence of non-US status/ treaty eligibility (only if a treaty is being claimed) |
|
W-8BEN-E |
|
|
|
W-8BEN-E |
|
Evidence of treaty address |
|
W-8BEN-E | P.O. box or in-care-of (c/o) address is entered on the tax form. | Evidence of registered P.O. box or c/o address AND explanation of registered address | Organizational document |
W-8IMY | Submission of tax form | Withholding certificate AND withholding statement | Withholding certificate AND withholding statement |
Payers are notified to review explanations and additional documents provided by the payee. Review and approve (or reject) these documents on the Documents tab or the Payees > Documents subtab (see Find payee documentation). If rejected, a reason must be provided, as an email notification containing the reason is sent to the payee.
Document status can be tracked in the Tipalti Hub—it is indicated together with the payee's tax form status (see Tax form statuses). Payees are not considered payable by Tipalti until all electronic tax forms have been submitted and all manual tax forms, explanations and additional documents (if required) have been approved.
Once approved, payees can view these documents in the iFrame or Supplier Hub; however, they are unable to remove documents. If payees upload another document of the same type, the previously uploaded document is replaced with the new document, which then requires approval.