requester gives you e loran other than Form W-9 to request your TIN, you must use the requester's form t k* substantially dmilar to INS Form W-9. Defintdoit of • U.S. person. For federal tali Purecass, you are considered a U.S. person if you are: • An individual who Is a U.S. citizen or U.S. resident Wen. • A ma