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If you are providing Form W-9 to an FFI to document a joint account each holder of the account that is a U.S. person must provide a Form W-9. See What is backup withholding later. Form W-9 Rev. 10-2018 Page 2 By signing the filled-out form you 1. Also see Special rules for partnerships earlier. Note The grantor also must provide a Form W-9 to trustee of trust. In addition you must furnish a new Form W-9 if the name or TIN changes for the account for example if the grantor of a grantor trust…

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