Can I email you my Form W-8BEN / W-9 instead of completing the Form in the FTX Customer Claims Portal?
No. All customers must submit a Form W-8BEN / W-9, as applicable, in accordance with the instructions provided.
How do I know which tax withholding Form is applicable to me?
The below table outlines the various U.S. tax withholding Forms applicable to various scenarios:
| Individual / Legal Entity | Tax Residency | Circumstances | Applicable Form |
| Individual | U.S. | Individuals who are U.S. Tax Residents (see next question in relation to who is a U.S. Tax Resident) | W-9 |
| Individual | Non-U.S. | Individuals who are not U.S. Tax Residents | W-8BEN |
| Legal Entity | U.S. | Legal Entities that are organized or have a fixed place of business in the U.S. | W-9 |
| Legal Entity | Non-U.S. | Non-U.S. entities other than those required to submit certain special case forms (see below regarding Forms W-8IMY, W-8EXP and W-8ECI). | W-8BEN-E |
| Legal Entity | Non-U.S. | Non-U.S. entities acting as an intermediary with respect to the distribution, such as a non-U.S. flow-through entity | W-8IMY |
| Legal Entity | Non-U.S. | Non-U.S. governments, international organizations, non-U.S. central banks of issue, non-U.S. tax-exempt organizations, non-U.S. private foundations, or governments of a U.S. possession claiming the applicability of certain tax exemptions. | W-8EXP |
| Legal Entity | Non-U.S. | Non-U.S. entities claiming that income is effectively connected with the conduct of a trade or business in the United States | W-8ECI |
How do I know if I am a U.S. Tax Resident?
A U.S. Tax Resident generally falls into one of the following categories:
- U.S. Citizen (excluding Residents of U.S. Territories)
- U.S. permanent resident (Green Card Holder)
- Individual who meets the Substantial Presence Test
- A corporation, or other entity taxable as a corporation for U.S. federal income tax purposes, created or organized in or under the laws of the United States, any state thereof, or the District of Columbia;
- An estate the income of which is subject to U.S. federal income taxation regardless of its source; or
- A trust, if a court within the United States is able to exercise primary jurisdiction over its administration and one or more U.S. persons have authority to control all of its substantial decisions, or that has a valid election in effect under applicable Treasury Regulations to be treated as a U.S. person.
The tax treatment of a partner (or other beneficial owner) in a partnership (or such other pass-through entity) generally will depend upon the status of the partner (or other beneficial owner) and the activities of the partnership (or other pass-through entity).
How should I complete my tax form if I hold both Customer and Non-Customer claims?
Except for certain employee claims, all Non-Customers who also hold Customer claims must submit a Form W-8BEN / W-9, as applicable, in the FTX Customer Claims Portal as part of the “know-your-customer” rules and tax rules. If such claimant submits a tax form via the FTX Customer Claim Portal, they do not also need to separately provide a tax form via the instructions provided to Non-Customers.