[Srinivask_orcl]

Hi,

I'm a non-resident alien working in the USA on a work visa.
I'd like to open a Savings account with ING. At the bottom of the application, there is a section called "IRS w-9 certification" regarding backup withholding.

How should I respond to this? Am I subject to Backup withholding or not? I have a valid SSN.
Please help!

Regards,
Srinivas.

IRS W-9 Certification: Under penalties of perjury, I certify that:

1. The number shown on this form is my correct Social Security Number (or I am waiting for a number to be issued to me), and

2. I am not subject to backup withholding because (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding.

3.I am a U.S. person (including a U.S. resident alien).

Certification Instructions. You must cross out Item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. The IRS does not require your consent to any provisions of this document other than the certification required to avoid backup withholding.

[MukatA]

No, you are not subject to backup withholding. Also your bank interest (as nonresident) is not subject to income tax.

[AtlantaTaxExpert]

Agreed, but you may need to submit Form W-8BEN to prove to ING that you are not subject to backup withholding.