We require the appropriate W-8 form for non-resident alien customers. We obtain a new W-8BEN form every three years if the customer does not have a TIN and backup withhold if a new form is not obtained. If the person has a TIN, we update only if the customer notifies us that their "circumstances" have changed. If any person on an account has a TIN and the non-resident alien does not, interest is reported in the name/TIN of the individual with the TIN. Look at the "Instructions for the Requester of Forms W-8BEN..." on the IRS.gov Web Site.
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Life without Jesus is like an unsharpened pencil - it has no point.