eparate Iretructions for the Requester or ram W.9 for more inforrnatim. Also see Special elan !Or perfnerdaraS on Page I. Whist Ie MICA recertify? The Foreign Account Tax Complance Act (FATCA) rectum a parhopeang foreign financial institution to report S UNted SUM account holders that are sprained Oared States paws. Ceram payee. a