If NRA has applied for a US TIN, do they sign a W-8 or W-9 at account opening?

U.S. persons sign form W-9. Non-resident aliens sign form W-8BEN. U.S. persons in general includes resident aliens (those with permanent U.S. residence approved).

U.S. persons in general includes resident aliens (those with permanent U.S. residence approved).

or those aliens that pass the substantial presence test.

It's not a BSA issue, but an NRA signs a W-8 regardless of whether he does or does not have a TIN.

Well, that is not technically correct. An NRA that meets the substantial presence test would sign a W-9.

An alien individual meeting either the "green card test" or the "substantial presence test" for the calendar year is a resident alien.

Do not use Form W-8BEN if:

• You are a U.S. citizen (even if you reside outside the United States) or other U.S. person (including a resident alien individual). Instead, use Form W-9, Request for Taxpayer Identification Number and Certification.

You cannot mix immigration status and IRS status, it is not the same.

The difficulty of that is, of course, the fact that the "substantial presence test" isn't something that the bank is going to be able to check very well. It leaves it up to the individual to determine whether the scale is tipped in favor of filing the W-9.

Thanks, but I will stick with the original statement. Note that if the person meets the "substantial presence" test he is not a non resident alien anymore. The question was about an NRA...

Ken, you are correct. Not worth arguing about semantics. The BSA exam manual uses the term as defined by the IRS.

We have a couple of NRA accounts. Is it the responsibility of the bank to complete the W-8 BEN or is it the responsibility of the customer to provide that form? At this time we do not have any interest bearing account with NRA but we are a little nervious about an interest bearing account being opened at one of our other branches. It is my understanding that we do not have to obtain W-8 unless we have an interest bearing account.

Is it the responsibility of the bank to complete the W-8 BEN

No, it is the customers responsibility.

is it the responsibility of the customer to provide that form?

No, it is the responsibility of the bank to request one, therefor the bank usually provides one to the customer.

Can someone clarify which address should be used in line 4 and 9a? Should it be the address of where they live in the US or their address of the country they are a residence? Ihave read the instructions but not sure which would apply.

If they are a non-resident alien, their permanent address cannot be in the United States.

Thats what I was thinking but they have no identification with their permanent address.

Thanks

You are not required to get identification with their non U.S. address...

Ones that are little confusing are those who hasn't met the substantial test but recently married a US citizen therefore applied for a US TIN. So, I suppose at account opening, if they have applied for a US TIN (but have not received it yet), then they would sign a W-8BEN (although their permanent residence is in US). Then when they do receive a US TIN, then they would need to come back and sign a W-9.

They can marry a US citizen and it has absolutely no impact anymore on their residency or citizenship. To be a residence, they need a green card or a specific visa that allows them to remain in the US for a period of time that triggers the substantial presence test. Being married just doesn't do anything anymore and nether does recieving a TIN.