Note:

If a nominee is a partnership, do not provide information concerning the partners in the Nominee partnership. Verification of the residence of the individual or organization the nominee represents must be completed.

Nominee applicants must submit:

An authorization statement signed under penalties of perjury by the individual or an officer of the organization with legal authority to bind the organization for whom the applicant is a nominee explicitly authorizing the nominee to act on behalf of the individual or organization and to receive the individual’s or organization’s tax information.