This article lists approved tax documents you can provide for each tax form type if you're required to submit proof of identity, organization, or address.
Individual
- Driver’s License
- Passport
- Taxpayer Certificate
- Other Government ID
- Reasonable Written Explanation
- Certificate of Residence
- Permit of Residence
- Voter Registration Card
- National ID Card
- Armed Forces ID Card
- Bank ID Card
- Cedula
- Qi Documentation
All business entities
- Certificate of Incorporation
- Registration Certificate
- Taxpayer Certificate
- Articles of Association
- Articles of Incorporation
- Memorandum of Association
Individual
- Driver’s License
- Passport
- Taxpayer Certificate
- Other Government ID
- Reasonable Written Explanation
- Certificate of Residence
- Permit of Residence
- Voter Registration Card
- National ID Card
- Armed Forces ID Card
- Bank ID Card
- Cedula
- Qi Documentation
Corporation
- Certificate of Incorporation
- Registration Certificate
- Taxpayer Certificate
- Articles of Association
- Articles of Incorporation
- Memorandum of Association
Disregarded entity
- Certificate of Incorporation
- Registration Certificate
- Taxpayer Certificate
- Articles of Association
- Articles of Incorporation
- Memorandum of Association
- Trust Deed
- Trust Agreement
Partnership
- Partnership Agreement
- Certificate of Partnership
- Certificate of Limited Partnership
- Certificate of Registration
- Certificate of Incorporation
- Registration Certificate
- Taxpayer Certificate
- Articles of Association
- Articles of Incorporation
- Memorandum of Association
Trusts
Simple, grantor, and complex trusts can use the following approved tax verification documents.
- Trust Deed
- Trust Agreement
- Registration Certificate
Estates
A will is the only approved tax verification document for an estate.
Governments & central banks of issue
Government organizations and central banks of issue can use any of the following approved tax verification documents.
- Certificate of Incorporation
- Registration Certificate
- Taxpayer Certificate
- Articles of Association
- Articles of Incorporation
- Memorandum of Association
- Trust Deed
- Trust Agreement
Tax-exempt organizations & private foundations
Tax-exempt organizations and private foundations can use any of the following approved tax verification documents.
- Certificate of Incorporation
- Registration Certificate
- Taxpayer Certificate
- Articles of Association
- Articles of Incorporation
- Memorandum of Association
- Trust Deed
- Trust Agreement
Qualified & nonqualified intermediaries
| Qualified Intermediary | Nonqualified Intermediary |
|---|---|
| Certificate of Incorporation | Certificate of Incorporation |
| Registration Certificate | Registration Certificate |
| Taxpayer Certificate | Taxpayer Certificate |
| Articles of Association | Articles of Association |
| Articles of Incorporation | Articles of Incorporation |
| Memorandum of Association | Memorandum of Association |
| Partnership Agreement | |
| Certificate of Partnership | |
| Certificate of Limited Partnership | |
| Trust Deed | |
| Trust Agreement |
US branches, withholding foreign partnerships & withholding foreign trusts
US branches, withholding foreign partnerships, and withholding foreign trusts can use any of the following approved tax verification documents.
- Certificate of Incorporation
- Registration Certificate
- Taxpayer Certificate
- Articles of Association
- Articles of Incorporation
- Memorandum of Association
Nonwithholding foreign partnership
- Partnership Agreement
- Certificate of Partnership
- Certificate of Limited Partnership
- Certificate of Registration
- Certificate of Incorporation
- Registration Certificate
- Taxpayer Certificate
- Articles of Association
- Articles of Incorporation
- Memorandum of Association
Nonwithholding foreign simple & grantor trusts
Nonwithholding foreign simple trusts and nonwithholding foreign grantor trusts can use any of the following documents.
- Trust Deed
- Trust Agreement
- Registration Certificate
Territory financial institution
- Certificate of Incorporation
- Registration Certificate
- Taxpayer Certificate
- Articles of Association
- Articles of Incorporation
- Memorandum of Association
- Partnership Agreement
- Certificate of Partnership
- Certificate of Limited Partnership
- Trust Deed
- Trust Agreement
Individual
- Driver’s License
- Passport
- Taxpayer Certificate
- Other Government ID
- Reasonable Written Explanation
- Certificate of Residence
- Permit of Residence
- Voter Registration Card
- National ID Card
- Armed Forces ID Card
- Bank ID Card
- Cedula
- Qi Documentation
Corporation
- Certificate of Incorporation
- Registration Certificate
- Taxpayer Certificate
- Articles of Association
- Articles of Incorporation
- Memorandum of Association
Partnership
- Partnership Agreement
- Certificate of Partnership
- Certificate of Limited Partnership
- Certificate of Registration
Trusts
Simple, grantor, and complex trusts can use the following approved tax verification documents.
| Simple Trust | Grantor Trust | Complex Trust |
|---|---|---|
| Trust Deed | Certificate of Incorporation | Trust Deed |
| Trust Agreement | Registration Certificate | Trust Agreement |
| Registration Certificate | Taxpayer Certificate | Registration Certificate |
| Articles of Association | ||
| Articles of Incorporation | ||
| Memorandum of Association | ||
| Trust Deed | ||
| Trust Agreement |
Estates
A will is the only approved tax verification document for an estate.
Governments & central banks of issue
- Certificate of Incorporation
- Registration Certificate
- Taxpayer Certificate
- Articles of Association
- Articles of Incorporation
- Memorandum of Association
- Trust Deed
- Trust Agreement
Tax-exempt organizations, private foundations & international organizations
- Certificate of Incorporation
- Registration Certificate
- Taxpayer Certificate
- Articles of Association
- Articles of Incorporation
- Memorandum of Association
- Trust Deed
- Trust Agreement
Foreign governments & governments of a US possession
Foreign governments and governments of a US possession can use any of the following tax verification documents.
- Certificate of Incorporation
- Registration Certificate
- Taxpayer Certificate
- Articles of Association
- Articles of Incorporation
- Memorandum of Association
- Trust Deed
- Trust Agreement
Foreign tax-exempt organizations & international organizations
Foreign tax-exempt organizations and international organizations can use any of the following tax verification documents.
- Certificate of Incorporation
- Registration Certificate
- Taxpayer Certificate
- Articles of Association
- Articles of Incorporation
- Memorandum of Association
- Trust Deed
- Trust Agreement
Foreign banks of issue & foreign private foundations
Foreign banks of issue and foreign private foundations can use any of the following tax verification documents.
- Certificate of Incorporation
- Registration Certificate
- Taxpayer Certificate
- Articles of Association
- Articles of Incorporation
- Memorandum of Association
- Trust Deed
- Trust Agreement